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Report No. 250

31. Taxation Laws (Extension to Jammu and Kashmir) Act, Act 41 of 1954

Category: Taxes, Tolls and Cess Laws

Recommendation: Repeal

This Act provided for the extension of certain taxation laws to the State of Jammu and Kashmir. Section 2 of the Act extended the Sea Customs Act, 1878; the Indian Income-Tax Act, 1922; the Land Customs Act, 1924; the Government Trading Taxation Act, 1926; the Indian Tariff Act, 1934; the Central Excises and Salt Act, 1944; the Payment of Taxes (Transfer of Property) Act, 1949 and the Estate Duty Act, 1953 to the State of Jammu and Kashmir. All these Acts, except the Central Excise and Salt Act, 1944 have been repealed.

The Short Title, Extent and Commencement clause of the 1944 Act has been amended to extend this Act to the whole of India. Consequently, the Taxation Laws (Extension to Jammu and Kashmir) Act, 1954 has fulfilled its purpose and is now redundant. The Central Government should repeal this Act. This Act has also been recommended for repeal by the PC Jain Commission Report (Appendix A-1).

Obsolete Laws - Warranting Immediate Repeal (Third Interim Report) Back

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