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FOR THE YEAR

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PUBLIS~~EP
BY THE MANAGER
OF PUBLICATIONS,
~ P ~ I N P EBY
D r n MANAQEB,
~
GOVERXUBNT
OF I N ~ IPRES
A

Pvice

i.qz~z

1 or 1 $d.

'

IN THE YEAR 1947.

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The Panth Piploda Lawo (Amendment).Act, 1947..

, The Indian Medical Caiincil (Amendment) 4ct, 1947.
. .
V-FR,~- %'he Indian%rttents--an&Designs. ~(Bxtonsionof- %?he):..h;ead
s.,.v....
,$
.
ment Act, 1947.
.
.

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XKKVXII. The Poreigners (Amendment) Act, 1947.

XXXm. The Press (Special Powws) Act, 1947.

XL. The Foreign Exchange Regulation (Amendment) Act,. 1947.

X&. The Indian Merchant Shipping (Amendment) Act, 1947.

a.
The Indian Finailca

(Suppleanentary) Act, 1947.

Bt
The United Nations (Security Council) Act, 1947.
The Income-tax and Business Profits Tax ( b e n d r n e n t ) Act,, 1947.
The Indian Trade Unions (Amendment) Act, 1947.
The United ~ a t i o k(Privileges and Immunities) Act, 1987.
mVII. !I%;Extra Pmv~citb1,~urisdiction
Act, 1947.
'XLVIII. The Indian Nursing Council Act, 1947.
XLIX. The Delhi premises (Requisition and Eviction) Act, 1947.
L. The Delhi and ~ j m e r - ~ e r w a rRent
a
Control (Amendment)
Act, 1947.
LI. The Indian Cdtton ~ e s (Amendment)
s
Act, 1947,
LU, The Ajmer-Merwara (Extension of Laws) Act, 1947. '
LlIL. The Stblaries of Ministers Act, 1947.

XLIII.
XUV.
XLV.
XLVI:.

EL

~ Q R TT
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~
P O RL D I ~
N A ~~ ~ E R ~ -BY
~ DTHE
E ,QQVERUR
GENE AIL( DTWiNQ THq YEAR 14$7.
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L

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I. THE Argentine (Jute and Cereals) Agreement Ordinance, 1947.

11. The I n d i y Tariff (Amendment) 0 r P 1 ance, 1947.
111. The Press (Special Powers) Ordin&ce, 1947.
WlV. The Pdnjab Disturbed Areas ( ~ ~ g c i Polv_ers
al
of Armed Forces)
Ordin~inoe,1947.
l of Control) ordinance, 1942
uCV. The @apital Issuos (Continuancb
i
VI. ~ h e ~ b o Production
al
Fund (%pealing) Ordinance, 1947. 6
VII. Th#~ndian Patents and Desjkns (Extension of Time) ArneQdment
@dinance, 1947.
VIII. p i e Tea. (Export ~icenoesf Ordinance, 1947.
r r I X . k h e North-West ~rontie! Province Disturbed h e $ (SpeciaI
2 Powers of Armed Forces)
Ordinance, 1947. - ,
8
X . f The Pross (Specid ~ o ~ d e r s(No.
) 2) Ordinance, 1947:
Lf X$ The Ben@ Disturbed-%was (Special Powers of APmo i Forem)
j
Ordinaace, 1947.
x$. The Delhi Premises (Requisition and Eviction) ddinanoe, 184i.'
The.Csnbal Nuasing Council- Ordinance, 1947.
.- - - $v. The@!ssam Disturbed Areas (Special Powers of A m e d firces)
i
0 rdinai,ce, 1947.
XV, 7'hc Ex%ra.Provincial J~wisdictior~O,~clillanco,1947.
I

;
I

1-

,Receiued t h a assent of t h e Governor General on the 11th March, 1947.)

~ nAct
' t~ amend the Criminal TPibes Aet, 1924.
HEREAS it is expedient to amend the Criminal Tribes Act, 1924 (VI of
I,)
;
It is enacted as follows :1. Short titles oommencement an l exheat. - ( l ) Taia Aat miy b3 call33 the
Criminal Tribes (Amendment) Act, 1947.
(2) I t shall come into force immedihtely.
(3) I t extends to the whole of Britid India.
2. Amendment of section 83, Act VI of 1924.-In sub-section (1) of seotion
23 of the Criminal Tribes Act, 1924 (VI of 1924)(1) For the word "shall" occurring after the words 'such offence' the word
''may" shall be substituted ;
(2) In clause (a) between t~he worda "second" and "conviation" the word
"or further" shall be inserted.;
(3) In clause (a) for the word "less" the word "more" shall be subetituted ;
(4) Clause ( b ) shall be omitted.

Price a m a I or 146
L

G1~D-41-1566 ~~-,7'-7-47-4,600

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ACTNO. 81. w 11 947;

'

[PASSED
BY THE INDIAN
LEGISLATURE]
f the Gova~norGene~ulon ths 11th March, 1947.)
".Act for the more efiective prevention of bfibsry
and corruptfi~n~
. ~.
. .
REREAS i t is exps;die,nt-t.~
milce. more;
eEec'cjve?: . ''.'~'. .
.......
.
:bribery and corprovisioi~for the pr~Avi$$i8$;pf
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ereby cnnctec?, as follows. :is Act mnay be ca,llsd + t h e . Prqention of short titl'%extent and
Corr~ptionAct,, 1947;'
durntioaa.
+.(2) I t extends t o Lhe whole of British India and it
applies also t o all. British s ~ t b j e ~and
t s scrvants of t h o
Crown ii1 aily part of In$a and t o British subjects mIlo
arc domiciled in any (jlczrt of, India wherever they
. .

XLV of 1860

n 5 shall relnaih in force for a period of thfeo

j~earsffro?nthe comrne~icerncntof this Act.
. . 8. Por the purpdses of this Act, '' puldic servant-" Interpretsmeans a pltblic servant as defincd in section 21 'of t h e tion
Indian Penal Codo.
3. An off(?ncr: punisflablo undor section 161 or section offenoee , .
165 of the Indian Penal Code shall be rleomcd t o b e a
la;
copizable oEence for the pusposes of the Code of ,,d ~
a ~
Cr~rnind Procedure, 1898, notwithstanding anything the Penel
Code td be
tJo1 . 1 contra,~y
~
.conCaint:d t;h~rej.n:
$Provided t h a t a polic~r officer below the rank of $ ! f : ~ ~
Deputy S n p e r i ~ t e n d e l ~
oft Police shall not investigate
E G I I ~ such oEence without tht! order of a
Magistrate
o f t h e first class o r make any.-arrest therefor without a
wari"an+..
4. Whe;.e in any trial of an off6kce Ijui~ishableunder Presumpseciior?..I61 or sec-t:iolz 265 of the Indian Yeiial Ccde, tion
where
i t is proved that a n accused person has accepted or publio
obtain~d,or has agreed t o acwpt or atte.~nptedt o ob- servant
tain, for I~imselfor for a.ny..otlzer. persog, any gratifi- ~ o c e ~ b
cation (otllpr thari legal rernimneration) or any valuable
thing from &?lJ7 person, i t shall be presumed unless the th, legd
contrary is pr'oved tliat h e accoptea or obtained, or ramuqeraagrged t.0 aocopt or ~ t t e m p t e dt o obtain.,-that gratifica- tion.
tion or that valuable thing, as the oas-6 may be, as a
motive or reward such as is menf.ioned.i~l
thesaid section
161, or, as the c a s e iiia;" be, without considerstt,!on or
for 2 co~~sidr,rat.ion
which he knows t o bc inadequate :
;r'Provided.that the CoGrt may decline to draw ~ u c h
presumption if the gratificstion or thing afoiesid is in.
its opinion SO t.rivial that no iderence of corruption may
fairly be drawn.
5. (I) A pubiic servant is said t o commit the offence Odmind.,
misaondaob
of cciminol misconduct in tho dischargr: of :lzis dutj7( a ) if he liabituaily accepts or obtq,ins or
agrer,s t o accept or at'cnmpt~ato obtain from duty.
any person for himself - .or for any other
person, any .gratification (other t,ha,n legal
..*.
.:emuneratio.n) as tt motive or reward such as is
montioiwd in section 161 of tl~i: Indian Penal
. -

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P~eventzono f Corrupt~on

(b) if he Sabitnally accepts or obtains

or agreed t~ a7cc3t Or attempts to obtain for
himself or. for ar$ ather person, any valuable
thing without cs~a:deratiorior for a consideration which he knowe to be inadequate, from
ausperson whoim, he knows to have been,
or to be, or to*be likely to be concerned in
any proceeding or business -t~adsacted.-or
about to be transacted by him, or having
any conilection with the official functions of
h i s e l f or of any public servant to whom he
is subordinate, or from any person whom he
knows to be 'interested
or related to the
eerson so concerned ; or ,
(c) if he dishonestly or fra,udulently nzisappropriates or otherwise converts for his
own usc any property entrusted to hjnl or
under his control ~s a public servant or
allows any other person so to do, or
(d) if he, by corrupt or illegal moa.ns or
by otherwise abusing his !position as public
servant, obtains for himself or for any other
person any valuable thing or pecuniary
advantage.

ib

(2) Any p~iTjliclserva,nt who commits criminai misoonduct in the discharge of his duty shall bo punishnblo
with imprisonment for a tcrm which inay extelid to
seven years, or with fine,, or with both.
(3) I n any 'tria,l of an 6ffence punishable under subsection (2)the face that the accused perso~z or acy ot,her
person on his behalf is in possession, for which the
accused perso& carmot satisfactorily account, of pecuniaryresources or property disproportionate t.0 his known
sources of income may be proved, and on such proof the
Court shall presume, un.less tl19 con,:rary is proved,
,
that the accused persoa is guB'cy of crilnind misconduct
in the discharge of his offi'cial duty and his conviction
.
therefor shall not be invalid by rea.son only that it is
.
based solely on such presuq,tion.
(4) Notwithstanding anything contained in the Code
of Crhinal Procedure, 1898, 8 police officer below' the !' of 18@@
rank o f . Deputy Buperintendent of Police shall not
investigate any offence pildshable under sub-section .-.
(2)without the ordor of a Magistrate O F the first class
or makdnnly arr.eet therefor without a warrant.

4
. .

'i

'

'

Court, shall take cognizanoo of an ~ffencepunisher section 161 or section 165 of the Ilidis~iPenal xLV of 1868
or under sub-section (2)of section5 of this Act;
ed to have been committed hy a public servant,
except with tho previous sanction,

(a) in. the case of a person, who is' exhployed

in connection with ,the aEairs -of the Fedomtion
and is not renlovsble from his office save by 01: with
the sanction of the Central Governmon%oor some
higher anthority, Central Goveri~meni;;

i
-

~~
I

Prevention of Corruptzo~rc

(b) i n the case of a person who is employed in

connection with the affairs of a Province and is
not removable fro'm his office &avoby or with t h e
sanction of the Provincial Government or some higher authority, Provincial Government ;

(c) in the case of any other person, ot t h e

authority competent to lomovo him frdm his
office.
-.
7. Any person charged with an offence punishable Aamsed
under aeotion 161 or 'seotion 165 of the Indian Penal person
Coda or under sub-section (2) of section 6 of this Act
shall be a competent witness for the defence and may ,i~,e,s,
give evidence on oath in disproof of the charges made
against him or any person charged together withhim a t
the aarne tria 1:
Provided that(a) he shall not be called as a witness except on
his o m request,
( b ) his failure to glve evidence shall not be made
the subject of any comment b y the prosecuti.m
or give rise to any presumption against himself or
any person charged together with him at the same
trial,
(c) he shall not be asked, ancl if . ~ k e dshall not
be requ2ed t o aoswer, zny qnestion t.enrll:ng to show
that he has committed or been convicted of a n y
offence other than the offence with which he is
oharged, or is of bad character, nnless(i) the proof that he has cdmmitted or
been convicted of such offence,is a6missible
evidence t o show that he is guilty of the offence
with which he is charged, or
(ii) he has persanally or by his pleador
asked questr'ons of any witness for the prosecution with a view to establish his own goo8
charactor, or bas given evidence of his g o d
character, or the nature or conduct of the defence is such as to involve hnputations on the
character of the prosecutor or of any wikne~w
for the prosecution, or
(iii)
he has given evidonoo against any
other person charged with the &ampoffence

gEptenk

-.

- .

. .

-. .,

ACTNo. llI .OF 1947.

~:PASSED~
BY THB INDIAN
LEGISLATURE]
~ e i v e dthe assent uf t h e Gover~torGeqteml o n the 11th March, 1947.)
An Act further to arnend thel Indim Extrabition Act, Pa03
HEREAB it is expedient further to amend t h e
XV of Is03
1ndia.n Extradition Act, 1903, for the purpose
hereinafter appearing ;
It $8 hereby e&oted as follows:.
'4
1. This Act may.be called the Indian Extradition Short tit&.
(Amendment) Act, 1947,
2. section PA :of the Indian Extradition Act, 1908,Amendment
ohall be renumbered as subaeetion (1) of that section
and to the section as so repurnbored the following sub. of 1903.
seation shall be added, nemely :"(2) In the ~ a s of
s any bond executed in pursuance
of fbls section, the District Magistrate or the Chief
Presidency Magistrate, as the case may be, may exercise
the powera conferred by the Code of Criminal h o e d u r e
for the time being in force in relation t o taking a
deposit in lieu of the exeoutdon of s bond and with
re~pectto the forfeiture of bonds and the discharge of
suretie%.."'
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GIBD-Sl-I
.

.
.

NO. I ~ ~ 1947'6
o F

>

[PASSED
BY TIIE INDIAN
LEGISLATURE]
(Received t h e assent of t h e Oove1.7zor General 072 the 11th M ~ r c I t ,1947.1
Ign Act further to amend the Coffee Market Expansion Act, 1942.
I of1942

HEREAS it is expedient furtl~er to amend tho

-$fl
Coffee Market Expansion Act, 1942, for the
purposes hereinafter appearing ;

i
?

It is hereby enacted as follows :-

1. This Act may be called the Coffee Market ~horttitle.

Expansion (Amendment) Act, 1947.
VII of

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1942

I
I

2. Sub-section (3) of Section 1 of the Coffee Market Amendment of

Zxpansion Act, 1942 (hereinafter referred to as the of
section 1, A=t V l i
1942.
said Act), shall be omitted.

3. For sub-section (2) or section 4 of the said Act, Amendment of

the following sub-section shall be substituted, eection 4, - k t VtX
- of 1942.
namely :'' (2) The Board shall consist of(a)(i) one person representing the Impcrial
Council of Agricultural Research, nominated bv the
Central Government ;
(ti) one PeiWE rep:cmst81ng the Dep~rtrnent of
dnda~tiiee bnd Supplies of the Central Government,
by th&t Gover~Eient;
(iii) on0 person representing Coorg, nominated
by the Central Government ;
(iv) one person representing the Government
of M\tdra~,nominated by that Governmen5 ;
(vj three parsom repreeenting tho Mysore Statu,
nominated by the Government of t,h& %.ate;
(vi) one person representing the Travancore $tax@,
nominai,ed by the Government of that State ;
,
(vii) one person representing the Cochin State,
;go&ated by the Government of that State ;
(b) four persons representing the coffee trade
interests, nominated by the Central Government ;
(c) f~urheenpersons representing the coffee growing
hiustry,
:(i) t hnamely
e e persons
nominaked by tho- Governmenti
of Mysore ;
(ii) three persons nominated by the Umcd Planters' Association of Southern India ;
(iii) one peranlz nominated by the Coorg Plantcre"
Assaciatio~;
(;a) one person nominatecl by the Coorg Indian
Plai~tera*Association ;
r , (u) one person nominated by the Mysors Planter$
83s~i;Z~tion
;
(u;) one person nominated by tho Mysore hdirsn
.?-A
planters' Associatio~;
(uii) one person nominatcdjby tho Niigiri C,u,rrb
Nilgiri-Wpaad Pl$ntcrs7 dhssocia,tion ;
Price annu 1 oy l i-d :
7
-

i
I

Coffee Murkel Elcy~unbboll (Amendmeni)

[AUTIV OF 194
(viii) one person nominated by the MalabarWynaad Coffee Growers' Association ;
(is)one person nominated by the Shevaroy Planters
Association ;
(x) one person nominated by tho Palni-BodiSirumalai Coffee Growers' Association ;
(d) three personfi representing labour, oils each to
be nominated in consultrttion with labour organisation5
by the Governments of Madras and Mysoro and one
to be nolninated in consultation with labour organimtione by the Chief Commissionor of Coorg."
4. For section 49 of the said Act, the following sccCiubatlCution of
ncm section for tion shall be substituted, namely :-sootion 49, Aot
V I I of 1042.
Repeal O ~ A xi
O ~v

" 49. The Indian Coffee Cess Act, 1935, ia hereby

repealed."
Subotit~t~iou
ol
5. For Lhe CxplCSSl~J~S
" Controller of Coffee " asd
:,e\v dpsigunt~ori
for
" Deputy Controller oi Coffee ",
wherever they occur
Coilee an* ~ u p u t yin the said-Act, the expressions " Chief Coffea Marketing
Controllur of
Officer " and " Deputy Chief Coffee Marlrehng Officer "
shall respectively be substituted.

%.

...
+

'

Acr No. Y

0,

1947.

[PASSEDBY TEX INDIANLEOISLATURE]

sived the assent of t h e Governor General o n t h e 11th March, TBi7.)
18n Act further to amend the Factories Act 1934.
HEREAS it is expedient further to amand the
,r
Factories Act, 1934, for the purposes hereinafter
appearing ;
I t is hereby enacted as f o l l ~ u s:1. This ~ o tmay bo oalled the Baotor~er!Bhorbt,ibl
(Amendment) Aot, 1947.
8. In Chapter I11 of the Faotorios Act, 1934 (here- Ipssrtion of OW
inafter referred to ss tho said Act), after s3otion 33 the
of
following section shall b3 inserted, namoly :1834.
"33A. ( 2 ) The Provinoial Government may make Power fo make
rules requiying tha5 in any speoified fastory mhereig r ~for lthe ~ ~
more than two hundred and fifty workers are ordinarily
employed, an adequate canteen shall be provided for thq
use of the workers.
(2) Without prejudice to the generality of the fore.
going power, suoh rules may provide for(a) the date by which suoh canteen shall be
provided ;
(6) the standarb in respect of construction,
aooommodation, furniture and other equipment of
the canteen ;
(G) the foodstuffs to be served therein and the
charges which may be made therefor ;
(d) representation of the workmen in the maG
agement of the canteens ;
(e) enabling, subject to suoh oonditions, if any,
a may be speoaed, the power to make rules under
alau3e (c) to be exercised also by the Chief 18
~~bor."
8. In the proviso to section 34 of the said Ad,, the ~
~
~
Of
,
,:lid "ncrn-seasonal" shall be omitted.
Aat xxv of 1834,

;;:;;2;3&

Price anna 1 or l i d .

"

--

-- , - , ; -

ACTNO. V1
[PASSED
BY

THE

OF

1947

INDIANLEGISLATURE]
I

IX of 1 8 9

1890.
HEREAS it is expedient further to 'amend
the M i a n Railways Act, 1890, for the purpose
hereinafter appeariag ;
It is heroby enacted as follows :1. This Aot may be oalled the Tndian Railmaye
(Amendment) Aot, 1947.
2. I n sub-section (I) of section 75 of the Ind-ian b e d m e o t ef
ys, A d
Railways Aot, 1890, for the words "one hundred eectfon
Ix of lBOO.
rupees ,' the words " three hundred rupees " shall be
subsitutcd,

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Price

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1,D 7-7-47-&,800.

ACTNo. VIE

.....? .

'

1947.

. .

\,

[PASSED
BY THE INDIAN
LEQISLATUE~I

..

An Act to regulate certain payments, dealings in

rnT

..

,\

iltsd the assent of the GOvernO~Genela1 on the 1lt.h M,weh, tW,l

foreign exchange and securities and the import
an?! export of currency ?ad bullion.
HEEEAS it iu eul~cclientin tha ooosomic and
fill&tkcial intorosts of lrlrlia to provide .for the
regulation of certain paynac~it-s, dealings in foreign
.exchange and secllritieil and the irrlport arid. export of
'.ourrot~cyn~ldt~111lion;
It is hereby enacted as follows :1. (I) This Act may bo called the Foreign Ex- Shod %ifle,
ohange Regnl;~tionAct, 1047.
extent,
OOUUYABM~
(2) It oxtends to tho whold of British India, and men* and
~ppliesalso to Britisll subjects and servant.^ of thedmao*oflnrlia, and to British suhjccta who
Cro~vrlin any
a e dornicilcd in any part of India wllerc.ver they may be.
(3) I t -shnll come into force on such date as the
Central GovernmGnt may, by nihification in the official
Gazutto, 1~ppoi11t
in this bolxalf.
( 4 ) It_sl:~!!remaifr in foroe for five years only, but
tho Ci?lltr~IGoverrlmont.may, by notifioation in the offi~ i a Gazette,
l
diroct that it shall rornrtir~in force for a
further poriod not exceuding t h r years.
~
2. I n this Act, unless there is anything repugnant h t 9 s p w w
film.
in tho subjoct or context,authorisod'dealer ". meam a person for the
(a)
time being authorised under section 3 ts deeal in
goreign oxchange ;
(6) ' I curroncy ." inoludes all coins, curroncy not?,
bank notes, postal notes, money orders, ciieques, drafts,
txavollur'~1chequas, lottors of credit, bills of exohangs
and promissory notes ;
(c) " fo:eig:~'ourre;~.oy" meam any cumnay other
Iidia:>.ourre-LCY
;
(d)
forcign ere:.s3ge " rae&nsforeign ?umncJ
.and i::cludes all deposits, credit8 s;id ba1a:lcos payable
in any Eoreig~i currwcy, a. d any draft$, traveller's
ohequcs, 1ett.q-s of credit a,ndbills of exchaqp, expressed
oi dra ~VIIin Blidia~taurrency but p j able in aixy foreign
awrelicy.
(e) "foreign security " means any security isbued
.elsewhere than in India, andany security the principal
of or-intereston which is payable in any forsigra cwreucy
gr dyewhere than in India ;
(4) "g01d"inclaxdes gold in tho form of ooin, whether
legal tender or not, or i n the form of bl~llion or ingot,
whether refined or not ;
(g) " Indian currency " means ourrenog which is
expressed or drztwn in Indian ~yyeep;

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Foreign E'xckange Regulation

[Pisf V3. 3
( h ) " owner ", in relation to any security, ineludes
any person who has power to sell or transfer the security,
or who has the onstody thereof or who receives, whether
on his own behalf or on behalf of any other person,
dividends or interest thereon, and who has any interest
therein, and in a case where any security is held om
any trust or dividends or interest thereon are paid into
a trust fund, also inciudes any trustee or any person
entitled t o enforce the performance of the trust or t o
revoko or vary, with or without the consent of a n y
other person, the trust or any terms thereof, or to
controMhe investment o f t he trust moneys ;
( i ) " prescribed " moans prescribed by rules mada
under ehis Act ;
(j)" Reserve Banli " means the Reserve Bank &
India ;j
(k) " security " means shares, stocks, bonds, debentures, debenture stock and Government securities, a8
defined in the Indian Securities Act, 1920, deposit Xof IQ%,
receipts in respect of deposits of securities, and i~nits
or sub-units of unit trusts, but does not include
bills of oxchange or promissory notes other than Government promissory notes ;
( 1 ) "silver" mennssilver bullion or ingot, silver
sheets and platou ~rrliichhave undergone no process of
manufacture subseq~lcntto rolling and uncurrent silver
ooin which is not legal tender in India or elsewhero ;
(m)" transfer " includes, in relation t o any security,
trarisfer hv way of' loan or security.
3. (1) The Rescrve Bank may, on application made
t o it in this behalf, authorise my-porson to deal im
foreign excnange.

3
1

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t
4

(2) An authorisation under this section(i) may authoriso dealings in all foreign currencies or may be restricted to authorising dealing&
in specified foreign currencies only ;

1
i

( i i ) may authorise transactions of all descriptions in foreign currencies or may be restricted

authorieing specified transactions only ;
( i i i ) m a y be granted t o be ei"rrf i~ 1 fcr R specified period, or within specified amour ts, and mfiy
in all cases be rcvokecl for r e a ~ t n s011eariilg to
i t slifficient, by the Reserve Bank.
(.?) An authoi-isccl dealer~hallinall his dealings, i~
foreign exchange cc m]~lywith such general or speck1
directionb oi l r l s l I ~lrtionc;
as the Rescrve Banli may from
time to timo thirik fit to give, and, except with the provioufi permission of tile Reserve Bank>-an authoriaed
doa1e.r shall not ongogr in any transaction involving any
foreign exchaiip~which is not in conformity with tho
terrns of his autborisation under this section.

'

Pofeiga Erch ange Regulation

( 4 ) An authorised dealer shall, before undertaking
any transaction in foreign exchange on behalf of any
person, require that person to make such cleclarati~ns
and to give such infnrmation as will reasonably RR ti~fy
him that the tran~actionwill not involve, and is r ~ o t
designed for the purpose of, any contravention or ev:?sion of tho provisions of this Act or of any rules, directions or orders made thereunder, and where the .said
peisoii refuses to comply with any such requiren:eni or
makes only unsatisfactory compliance therewit , the
authorised dealer shall refuse to undertake t l ~ .transaction and shall, if he has reason to belicvc that nny such
aontravention or evasion as aforesaid is contemplated
by the person, roport tho matter to the Reserve Ba~llm.

4. (1)Except with the previous general or special m m & o m - ok

permissicn of the Rcsorve Bank, no pefsor~other than dmling m f QTB@
an aathorjsed dealer shall in British India, and no person exe-
resident in British 1ndia.other than a n authorised cleder
shall o ltside B 3 i s h India, buy or bcrrow from, or
sell or lend to, or exchange tvith, any person not being
an authorised dealer, any foreign exchange.
fl

(2) Except with the previons general or f4pccid

permission of the Reserve Rank, no pereon whother
an authoriscd dcaler or otherwiee, shal! enter intr,
any tri~nsaction which provides for the convr:rsion
of Indian currency into foreign currency 01. foreign
currency illto Indian currency a t rates of exclli~lge
other than the rates for the time being authorised by
the Reserve Bank.
(3) Where any foreign exchange is acquired by any
person other 1 hen a n authoriscd clea1t:r for any particulnr
purpose, or where anv person has been permitted conditionally to acquire foreign exchange, the said person shall
not use the foreign exchangc so acquired otherwise than
for that purpose or, as the case may be, fail to.cornr ly
with an! co~lrlitionto which the ycrmission granted t o
him is sulbject, and where any foreign exchangc so acqaircd canriot be so used or, as the case may bo, tlls
conditims cslmot be colnplied witl:, ths mid persoil rlr.11
without cfeli~ysell the foreign exchangs to a n suthorised
dealor.
( 4 ) Nothing in this section shall be deemed to provent a persoll from buying from any post cffico, in accordance with any law or rules made thereunder for the time
being iii force, any foreign exchtbnge in the f o ~ mof po8td
order^ or 1r.011eyorders

5. (2) Save as may be provided in and in accordanm ~ ~ t &

with any cellera1 or special exemption from tho pro- WE%&.
v i s j ~ n of
~ ; I h:e sub-section which may !>e: $ranted conditionally or unconditionally by the noserve Bank, rho
p m o n in, or resident in, British India shall( a ) make any payment t o or for the orcdit of
eny prscln resident outside India ; . --

-,

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'Foreign Ezch.ange Regulation

( b ) draw, issue or negctiato any bill of exoRange

a r promissory note or acknowledge any debt, so
t h a t a right (whether actual or oontingent )
receive a - payment is creatud or transferred in
favour of any j~ersonroeidont outside India ;'
(c) make ally pitymel~t,
to or for Che credit of
- any person
by order or on behalf of any person
reajdent outside Inclia ;
( d ) place any sum to the oredit of rang person
sssidcnt outside Inclia ;
(e) make any pfiyment to or for the credit of
m y person as consideration for or in association
with(i) the receipt by any person of z payment
or the acquisition by any person ~f property
outside India ;
(iij tho creation or transfer in favollr of
any p(rr~11
(if s right whctl~eractual or co~ltingorat to reccive a payment or acquire propdsty
outside Inclia ;

.
.,.

[ A m VLI-

(f) dram, issue or negotiato any bill of exchange

or promissory note, tr,znsfcr any security or acknowldge any debt, s3 that a right (whether actual
or contingex~t)to recoivo a paywont is created or
tmlasfcrn d in favour of any person aa oonsideration fw or in association with any matter referr4
to in olaust (e).

.
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(2) ~ o t h i n ~sub-section
in
(1)shell render unlawful(a)the making of any payment alretdy authorised,
.

!!

'%,

either with foreign exchilxgg o btainr!d from a n authoriscd ilenlor under socticn 4 or witb foreign exchange
retain~dby a person inpursuance of an authorisation
granted by the Rosorvo Bank ;

i
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( b ) the making of a n y . payment with foreign

exolmnge received by way of salary or payment
for servir~snut arising from business in, or anything done while in, Iildia.

+
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(3) Nothing in this section shall reatrict the 'doing

b y any person of ax~ytliingwithin the scope of any suthorimtion or exemption granted under this Act.
. .
('4) For tho purposes of this sootion,- " socurity "
also ir~cludescol~ponsor warrants representing dividende
;'er interest and life or cndcwmen t insurance policies.
6. (I) Where an exemption from the li~rovisioni'of
wotion
5 is gttntcd by tho K.osorve Bank in respect OF
..
.pegmc?nt.-of czr1-j mlrn to m y pornon vosidnnt oi~t~nide
India, and the exemption is made subject to the condition
thatthe payrhent is made to a blocked aceount-

'

,
<

( a ) the payment shall he mads 60 a' blocked.,.

aycount in the name of that porson in such manner
as the Rose~vaBank may by-general or epecial order

direch J and
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I.

194IP3

Foreign Excha?zgs Regulation

(b) the orediting of that sum to that acoomb
shc~U, t o the extent af the sum credited, be g o d .

fi

disoharge to the porson making the payment.

(2) No sum standing a t the credit of a blocked aocount shall be drawn on except in accordance with
any genelal or special permission wbich may be granted
conditionally or otherwise by the Iteserve Bank.
(3) I n this section " blocked account " means
an account opened as a blocked account a t a ~ l yoffice
or branch in British India of a bank,huthorised in this
behalf by the Reserve Bank, or an account blocked,
whether before or after the commencement of this
Act, by order of the Reserve Bxnlr.
7 (I)Where in the opinion of the Central Government i t is necessary or expedient to regulnte payments
due to pcrsons resident in any territory, the Centrd
Government may, by notification in the oficial Gazette,
direct that such payments or any class of such payments shall be made only into an account (hereinafter
referred t o as a special account) to be maintained for
the purpose by the Reserve Bank or a n authorised
dealer specially authorised by t8he Reserve Rank in
this behalf.
(2) The credit of a, sum t o specid accot~nt
ts the extent of the sum 1st-edited, be a good dischatge
to the person making tho payment :
Provided that where the liability of the perjon
making the payment is to make the payment in foreign
currency, the extent of the discharge shdl be ascertained by converting the amount paid into that currency a t auch rate of exchange as is for the time being
fixed or authorised by the Reserve Bank.
(.3) The aam standing t o the credit sf any spciA.1
account shall from time t o time be applied(a) where any agreement is entered into between the Central Government and tbe Government
r>f the territory to wllicl~the aforesaid notification
between perrelates for the regillation of pnyme~~ts
sons resident in British I ~ d ~s n in
d that territory, in
such manner as the l$esct.ve Bank, having regard to
the provisions of such agreement, may direct, or
(bj where no such ngreeiner~t is entered into,
for the purpoeo of paying xllolly or partly, and in
such order of preference and a t such tinies as the
Central Government may direct, drbts due from the
persons resident in the said territory to persom
resident in British India or in unch other territories
as the Central Governm~nt.may by order specify
in t h i ~t ) r l l ~ l f
8. ( 1 ) The Central Government may, by notiffcation ~ ~ i p , ;
in the official Gazette, order that, subject t o such ex- omimp06
emptions, if any, na rnay be contained in the notifica- of
mdexM
c9gtsin
tion, no person shall, except wiih the general or special ,molPw
permission of the Reserve Ranlr and on payiment of b
w
thc fee, if any, prescribed ?x.ing or send into British
India any gold or silver 01. any currency notes or bank
notes or aoin whether lnclian or foreign.

(2) No person s h d , except with the general or

specid permission of the Reserve Bank or 1 he written
permission of. a persun t4uLhorised in thh behalf by
the Reserve Bank, take or send out of Britiih India
any gold, jewellery or precious stones, or Indian ourrency
oote.9, bank notee or coin or foreign exchange other
than foreign exchange obtained from an authorbed
dader.

- (3) Tho restrictions imposed by sub-sections (I)

m d (2) 8hall be deemed to have been imposed under
seotion 19 of the Sea Customs Act, 1S78,vrrr ot 1878
without prejudice to the provisions of section 23
af this Act, and all the provisions of that Act shrtll
hare effect accordingly.
9, The Central Government may, by notification
the offirinl Gazotte, order every pemon in,or resident in, British India--

bycenh1
in
Qovemmeeb

ofbigs

exohen@ie

( a ) who owns such foreign exchange a4 may

be ~pecifiedin the notification, to offer it, or cause
i t to be oEereci for sale to the I t s e r ~ eBank nD

behalf of the Central Government or to such person,

rt:r t h ? Reserve Banlr may authorise for the purpose,
at such pisice as the Central Government may fix,
being a prioe which is in the opinion of the Central
Govolnment not less than the market rate of
the foreigm exchange when it is offered for sale ;
v

(b) who is entitled to assign m y right to

receive such foreign exchange as may be specified in the notification, to transfer that right to
the Reserve Bank on behdf of the Central Govepnmcnt on payment of such consideration therefor t ~ 8tho CO,~tmlGo~cvnm,:ntmay fix :
Provided that the @+nLral Government may
by the said no~ifioation or another order exempt
tkny porsorls or clasrr of persons from t4e opocnt ion of such order :
Provided fi~rthertbat nothing i n this en,ction
shall apply to a:ly foraig I exchange acquired
by a perso 1 from a1 aut'zo::;!e.l
dealer' a :d retamed. by hi% with tho p,~~,i.r~li.g;:io.
r of tho Reserre
Rthink fo;.
p q o 10.
'

10 (1) No person who has a right t o receive my

Duty sf
foreign exchange or to receive from a person resident
pmm
-wti%idtooutside India a paj~rnentin rupees shall, except with
r50eiva
the general 0:: special permission of the Reserve Bonk,
rb?&ip

e&me,
do or d r a i n from doing any act with intent to secure-

e'fo.

(a) that %he receipt by him of the whole or

part of that foreign exchange 09 payxnexlt is delayed,
eT

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. .. .. .

Foreign Ezchange Reguletiotz.

(b) thdt .the foreign :exchsnge :or papent
ce& in whole as in part to be nxpivable by
him.
(2) Where a peraon has failed to comply with the
&quir'ernents of sub-section (I)in r01ation;to~anyfordjp
exchange or payment in rupees, the Reiseriie -Bank
xhay -give to him such directions as -appear to b e expxlient for t h o purpose of securing the receipt of the
Qomign exchange or payment as the cam may be.
11. The CentralGovernment may, by notification
ih the official Gazette, impose such- conditions a 9 it
-think? necessmy or expedient on the use or dispoaal ;",BBsr>of
,of or dealings in gold and silver priorto, or @Gand
at the time of, import into British India.
silver.
18. ( I ) The C e ~ ~ t r~overnmknt
al
may, by notScation P+mernbfe
in the official Gazette, qrohibit the export of any goods e x ~ * d
rqr class of goods speclfied in the notification from gM)h
British India directly or indirectly t o any plwe so ' .
specified unless a declaration slipported by such evidence a~ may be prescribed or so specified, is furnished
By the exporter to the prescribd authority that the
*amount representing the full export 'value of the good5
bas been, or will within the prescribed period be, paid
-in$he prescribed manner.
(2) Where any exporb of gciods hm beep. mid6
'ta which a notification under sub-section ( 1 ) . hppl~ee,
.& person entitled to sell, or procure the sale of, 'the
:wid goods shall. except with the .permision of the
Reserve Bank,do. or refrain from doing any. act with
h t e n t to secure that(a) the sale of the goods is delayed to an
extent which is unreasonable having r e g ~ r dt o the
ordinary course .of trade, or
(b) payment for the
is niade othePwise
.
than in the prescribed manner or .does not represent
the full amount payable by the foreign buyer
in respect of the goods, subject to such deductions,
if any, as r n q be allowed by 'the Reserve Bank,
.or is delayed to such extent as aforesaid :
Provided that no proceedings in respect
'of any aontr~ventionof this sub-section shall be
instituted unless the prescribed period has expired and payment for the goods representing
thc full amount as aforesaid hua not been made
in the prescribed manner.
'

(3j Where in rolntion to any suck goods the

:said period h ~ expirod
s
and tho goods have not boen
.mid and rrayment therefor has not been made aR ofom.said, the Roscrvo Bank may give to any person en-$itled to sell tho goods or to procur? tho ?&!a tiloroof,
.such diroctiom as appear to it to bo expodiont -for
t h e purposo of securing the s d o of tho goods and pay.
amout thercfor as aforesaid, 8nd without pmjudico
to tho generality of tho foregoing provision, msy
..direcL that tha goods shall be s,ssigned-to the Central
~Qovernmentor to 8 p r ~ o nspe~ifiodin the dirsotione.

ob ex@

ma t d e a
dd

Foreign Ezchnnge Reg ttlation

(4) Where Any goods aro &wigned in accordanm
with sub-motion (3), tho Contra1 Government shall
psy to the p r s o n rtfisigning them such sum in consiclorstion of the nut sum rooovorod by or on bollalf
of the Central Government in rospect of, the goods
~ r may
i
hn doterminocl by the Central Government.
(5) Where in rolation to any such goods tho value
m stated in the invoico is loss than the amount whioh
in the opinion of tho Rosorvo Bank rcprosents the
full export valuo of thoso poods, the Resorvo Bank
may issue an ordo, requiring the porson holding the
shipping documents to rotain possession thoreof until
euch time as the exporter of tho goods has mado arrangements for tho Reservo Bank or a person authorised
by the Reserve Bank to rocoivo on behalf of the exporter
paymelrt in the prescribod m;rtliaor of an amount which
*probents in tho opinion of tho Reserve Bank the full.
value of the good?.
(6) For the purposo uf ensuring complia5ce with
the provisionr of this soction and any orders or
directious made thoroundor, tho Reserve Bank
may require any porson making any export of goo&
to which a notification^ undor sub-soction (1) applies
to exhibit oontracts with Ids foroign buyer or other
evidenco to show that the full amount payable by
the said buyer in respect of the goods has boon, or
will within the prescribod poriod bo, paid in tho pmsc r i b d manner.
13. (1)No prson shall, excopt with tho- generak
or special pormission of tllo rtoscsrve Bank,( a ) take or send any security to ally plaw
onbside India ;
(6) traasfor ally socurity or croate or transfer
any internst in a, socrlrity to or ira favour of Q
person rosidont outsido Iildia ;
(e) tribwfor any socurity from a register
in British India to a rogiutor outside India or do.
any act which is calc~ilatorlto ~ocurs,or f o r m
part of s wries of acts which ,togothor are odculated to secure. the substitntion for any security
which is eithur in, or rogirtorod in. British India,
of any security which is oithor outsido or registered
outside India ;
( d ) ,issue, whothor in British India or elsewhere, any socurity which is registured or to be
mgistered in British India, to a porson resident
o~~tsidw
India
(2) Where tho holdor of a security is a nominoo,
neithctr he nor any porsoll through whoqb agency the
exercise of all or any of tho holdor's rights in ruapoct
of the security is controllud shall, excopt with the
general oj. sp ( 1 2 1 pornlission of tho Reserve Bank, do
any act wlureby Iiu rouoglrihos or givos offout to the
substitut:on of tillother parson as tho porson from whom
he diroctly recoivus instruct'oias, unloss both tho porsong
proviously instruct,ing him a11d the porson substituted:
for that yorson wore, inmodiatuly before tho subatitaion, mident in India.

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Fofoign Eeclzanjd Regulatiorr.

(3) The Ite;>orv,e Bank may, for the purpose of
securi~lg that the provisions of this seocion are n&
cvadcd, require that tho porson transforring any mcu.
rity end the person to whom' such security iB transfomd shall subsoribe to s decl~rationthrst tho trttnebme is not resident. outside India.
(4) Notwithstanding anything oonteined in any
other.law, no perfion ha!!, except with tho permission
ob the Rasorve Rank,(a)enter any -transfer of ~c9curitios in any
regieter or book in which securities are registored
or inscribed if ho has ally ground for suspecting
that the transfor involves any corltravontion of
the provisions of this section, or
(b) enter in any suoh registor or book, in
. .
respect of any security, whother in connection
with tho issue or transfor of tho securitv or otherwise, an addross outside Indin oxccpt by may of
riubstitution for any suoh addross in tho same country or for the purposo of any trensa,ction for which
yrmission has bccn grantod under this soctiola,
w ~ t hknowledge that it involvos entry of the said
pbddress.
(5) For the pllrpnsSs sf t&issection,fa! " holder" in relation to a bearer security
means ths persol1 having I hjrsicnl custody of tho
security;
prorided that,
w h r e a bearer
securit.~~
is deposited with any per-son in o, lodtect'
or sealed roccptac:le f;om which th3 persontvith
whom it is.rl2positcd is not entit1i.d to remove ib
:
witllout the a~ithorityof some other person, that
other person shall be deemed
to b3 the holder of
. .
8 . :..;
the secl~rity;
.
. (b) "nominee9' mea,ns u holder of Rny security
(including Bearer scourity) or any coupon r e
resenting divirlrnds or intel est who, as respects
the exercise of nny rigl~tsin respect of the secur~ty
or coupon; is not cntitleci tu exercise those ~ i g h t . ~
except in accor.dance with instruction? given by
eonle olher porson, and a peraconholding a security
~r coi~pona< n nominee .;liall be dacnlcd to act as
nominee for ths p-i.>oIl who ie e n t i t l ~ dto g ~ v e
instn~ctionseither directly or through the agency
of one or more parsons, as to the exc~rcischy the
holder of t,he seci~ritv.or colmon 07 any rights in
re4pect thereof m.d is not, in 60 doing, himself
under a duty to comply with instructions given
by some other per:;m ;
(c) " SCCUI ity " alsoinclrlrlcscoupons or warrants
representing dividend.; or interest, and life or eadowment insurenoe po1iaic.s.
14. ( I ) The C~ntral Cove~nment may, by notification in the official Gr~zettc,otdc:r every person by
whom. or on whose 1)c~lialfs secilri~yor. documrkslt of
title to a securily q~ccificdin the oidrr. is hvyd 111 12ritisb
-India to cause tba said src~lritycr do unlf 111, of titlo
to be kept in t,be cu.5tady of an authorised deposi.tory
earned i I the order :

s
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Fowi#n'Xxchango Regulation
FAUXIT3
Provided %that'the !Re.lur.uo 6 L :k mav by ordor in
writing permit any such security to,,be withdram from
bho oustody of the authorised depository subject t o
% ~ c cond~Wolw
b
as may be specified in tho order.
(2f No autboriqed depository may part with any
security covered by an order under mlbseotion
(1) without the goneral or splcial permission of the
Reserve Bank excspt to, or to the order of, another
rtuthorised depository.

(31 Fxaent with r he gnn-ral or spedal ppsrmission

of the Reserve Bank, no authorbad depository shtll-

(ca) accspt or part with any secnrit~covered by

an ordor under sub-section (1) whereby the
security is tamferred into the name of a person
resident outside India, or

(b) do any act whereby ho rerognises or giver,

effect to the substitution of another person as the
person from whom he directly raoeives instruotions relating to such s~icilrity unloqs the porssn
previously RO instructing him and the person
substituted for that psrson were immediately before
tho snbstitutio~resident in India.
(4) Except with I he grneral or s p c i a l ~rrnis~ion'Iof
the Reserve Bank, no person ahall buy, sell or transfer
any security, or document of title to a seourity, oovered
by an order under ~ub-section(1) unlc~ssuch security
0s document.of title hm boen deposited in aocordaaoe
with the order.

(5) Excopt +th the generd or spacial perplissioa

of the Rdserve Bank, no capital moneys, interest or
dividends in respect of any secr~rity covered by an
order nnder sub section ( 1 ) shall be paid in British
India except to or to the ordar of the authorised depository having the oustody of the security.

(6) For the purposes of this section,(a)" authorised depo.sitory " means a, pertioil
notified by the Central Governmsnt to hs entitled
t c~rstodyof securitias and documents
to a c n ~ pthe
of title to securities, and

( b ) "security " shall iicl~tdenoupons.

15. T h e Central Government may, hp notification
the official Gazette, orcter that except with the
or sp-cia1 perinission of the Reservs Rttnk %O
perdon shall in British Tndia issue any bearer sectlrity
or coupon or so alter any dozument that it becomes
bearer aecurity or coupon. >z

16. (7) Snbject to any exemptions t h ~ tmay be

co~ltain~.din the not,ific.atjon, the Central Government
may, if i t is of opinion that i t is expedient so to do for
the purpose of strengtlle~lingits for ign exchange poaition by notification in tho official Gazette,-

Foreign Ezchat~yo~ e g y l a t i o n
(a)order the transfer t o itself of any foreign
uoourities specified in the notification a t e yriw
so specified, being ra prioe which is, in the opinion of
the Ceutral Government not less than bhe rnarkeb
value of tho ~ e c u r i t i con
~ the date of the notification, or
(b) direct the owner of any foreign seourities
specified, in the notifiation to sell or procuro tho
sale of tho securities and thereafter to offer or
causo to be offered the net for<ign exchange
proceeds of the sale to the Reserve Bank on behalf
of the Central Cove]nmclll or GoSucb p6rqcbna8 thG
Rcsorve Bank may authoriw for the purpose,
a t such p r i c u s the Central Government may fix,
bring a price mhic h is in the op'nion of the Central
Cove rnmtlnt not 1c'ss than tht, market rate of the
forcigrl rxchangc. when it is off: rd for sale
(2) On the issun of a notification under clause (a)
~ub-section(I),-(a)tho securities to which tha notification,
relabs shall forthwith vest in tlio Central Government free from any mortgage, pledge or charge,
and the Ccntrltl Government may dual with them
in such manner ax i t thinks fit ;
( b ) the owner of any of the securities to whioh
tho nobification relatcs and any person who is
responsible for keeping any registors or books in
which ally ofthose securities are registered or inscribed, or who is otherwise concerned u ith the
registration or inscription of any of t b o securities,
~
shall do all such things as are necessary or as the
Central Government or the Rosorve Bank may
order to be done, for tho purpose of securing
$hat(ifthe securities and m y dooumenta of
title relating thoreto are delivered to the
Central Government and, in the oase of registered or inscribed securities, that tho socurities ere registcrcd or inscribed in the name of
the Central Government or of such nominee of
$ha Central Govorilm.~ntas it mP.y ~pocify,and
(iiany
) dividends or inkrest on those
seaurities becomin,s paynble on or aRor the
date of the ~ S R I I Pof tho noti8cntio.1 R r r paid
to tho Central Government or its nominee as
aroromid and where in the case of any security
payable to bearer whioh ii., delivered in pursuance of the said notification, any coupons
representing any such dividends or interest
are not delivered vith the security, such rodtictiorl in the price payable tborefor shall be made
as tho Central Government thinks fit ;
Rovidsd that where the price specified in t/he
.notification in rolation t o any security is ex-dividend
or ex-interest., this sub-clause shall not apply t o that
diviileezld or intel-ost or t o m y coupon replwuenting
it.

-.

t&5~?TnB

change Ragtiletion

'

(8) A certificate signed by any person authorised in

this behalf by the Central Govo~nmentthat any zpecified ,securities are securities transferred to the Central
Government under this snctrionshall be treated by all
persons aoncerned as conclusive evidence $hat the securities have been SO transferred.

1'9. (1)No person resiilcnt in British I n d i ~shall,

excopt with the general 01. special per mission-of the
Rewrve Bank, settle any property. otherwise !ban by
will, upon any trust under whic.1~n perso~y.'aho ab
tho time of thd settalam.:ntis resident ri~~tside
Tndis,
elmwhero than in territol.ies notified in this behttlf by
the Reserve 13n11Iz,will h;tvc an intere~tin tho ~sroperty,
or exercise, other than hy will, any power for ps5ment
in f ~ v o u roi a person who at the time of !.he r,xercise
of t.hopaws is resid~hntoutside India elsewhere trban in
suah notified territories.
(2) A settlemant OF power as aforesaid s11aII mt
be invalid except in so far RQ i t confers any right or bsnefit on any person who a t tho time of the settlement or
the exercise of the pcwcr is resident. ~ u t s i d e Tndia,
e~sewher6than in territories notified by the R,eaerve
Bank.

4i

$i

I
I

18. ( 1 ) Except with the general or special permiasion of the Roserve Bank, no person residcnt rn British
India shali do a.ny act \rhnrc*b>rn company. which ki

ir

cont.rollc-d by persons residcnt in Tndia or the United

Kingdom c e w s to bo eo controlled.

(2) Exrept with the general or special permissio~

of the Reserve B . I ~ Kno
, ,person resident in British
India, shall lent1 any mont~y either to any cornptlny
(other than a banking con\[>tir\y) \\-hlch is controlledk
whether riir~ectly or inilil.pr.1 ly, by I>orso:ls resiclent
outside India els~~where
thit n in the Unitetl K i ~ ~ g d oor
m
territories not.ifi.4 in I his behalf by the Reserve Bank,
or Lo any suoh person.

\i

19. (1) T h e Cantral ~lovnrnmnnt'may,a t any time

r srer b o d for
Jnfomzwbba.
by notifiortt.ion i n the offir.it\.l G a ~ r t ~ direct
t . ~ , ownme,
s ~ ~ b j e to
o t RIICII exceptions, i f any, RR map he 8paifiod
in the not,ifinnt.iorl. of ~ 1 1 r lfr>l.rign
1
~ X ( ! ~ I R . I I ~ P ~fnreign.
T
se~urit~iee-as
mby be so syecificd, to make a returnthereof to the Reserve Bar~kwitlrill such yoriod, and givlng
.
.
auch particialars, as may bo so spcciEod.,d
~

"

.- 2 .

"
,.

-.

--...z~ilK%< - . w - ~ , . . Z -

i: (2) The Central ~ o v e r n m e l may

~ i by order in mii'
ing require any person to fumisll it or ally person specifird in the o ~ d e rwith any infor.an:~tion,book or other
document in his possessio~~,
boing infol*mi~tion,book
or document rnhic11 the Celltl.al Goverrlmel~tconsiderrs.
it necessary or expedient to obtain and examine
for t,Le purposes of this Act.

Foreign Ezohange R~gtdotion

(3) If on a represontation in writing made by 8
authorised i L i his behalf by the Central
g:&ent
or tho Rese~ve Bank, n District Msgi~trarte,
Sub-Divisional RIagistsute, Prcsiciency Magistrate o r
Magistrate of thl. fit.& class hiba reason t o believe t h a t
a contravention of any of the provisions of this Aot
has becn, or is being or is about to be committed in
any place, he maFby \rarrimt authoriso any police
officer not below the rank of sub-inspector( a ) t o en1c.r nnrl srarch any plaoe in the
ns.. ~ 3 rqecified in th ~ d r r a i ;
~and
t
(b) reizo ally booliii or other docunnonts found
in or on sucll pli~co which sliould have been
produced i . cornplit~llccurit,h a requisition issued
under sub-section ( 2 ) or which the police officer
has reason to bdiovu to oorltaill the information
required to be furnished under that sub-section.
Explannlion.-In
this sub-section, " place " inaludos n house, building, tent, vehicle, vessol or aircraft.
(4) Thc provisionq of sub-soctiolxi ( I ) , (2) and (3)s f
motion 54 of t l ~ eIndian Incomo-tax Act, 1922, shall
bpply in relation t o information obtained under submotion (2) of this section as tlloy apply t o the partioulars referred to in that section, and for the purposes
of R U C ~application(a)the said sub-section (3) shell be constm4 as if in olause (a) thereof there was inoluded
refi~roncoto a prosecution for a n offenoe under
section 23 of tllis Act, and
( b ) porsone to whom ally infomation is required t o be furnish ad u ~ ~ dan
e r order mtrde under subsection (2) of this section shdl be deemed t o be
publio scrva~lts within the meaning of that
section.
20. (1) For tho purposes of this Act and of any 8
rules, dircctions or ordcrs mt~dothemunderP
(a)until the Reserve Bank by general or
special older otldbwise directs, any person who
has at any timc after the commencement of this
Act been residont in India hall be treatcd as still
being resident in India tlrld if ~uclidi~wotlon
is given ,
in relat,iolj t<oany euch person the Reserve Bsnb
may by the aamq or a substquent direotiou,
duolaro the torritory in which he shall be treated m
being rt?r;idt~nt;
( b ) ill the oase of any person t o whom olause
(a)does not apply the Reserve Bank may by
genc.i.a.1 or special order declare the t3rritory in
which ho shall be treated as being resident;
(c) in the case of a n r person resident in British lildiu who leaves India, the Reserve Balk
may give a di~ectionto ally bank that until the
disection is revoked, any sum from time to time
st:mding t o tlra credit of that person and any
security held on his brhalf a t any offiao or branch
of that bank in British India spocifid in the
di~.ection,shall not bo doalt with oxwpt with the
permission of the Reserve Bank ;

13

Porsigrz Ezchango Regulation

[ ACTTa31
transactions
with
e
branch
of
any
(d) any
business, whether carried on by a body oorporate
or otherwise, shall be treated in all respects as
if the, branch were s body corporate resident
where the branch is situated ;
(e) the making of any book entry or other
statement recording a debit against a branch of any
business in favour of the head office or any other
branch of that business shall be treated as t h e
ackrlowledgment of a debt whereby s right is
created in favour of a person residcnt where tho
head office or other branch is situated.
(2) Nothing in this Act relating to tho payment of
any price or sum by the Central Government shall bs
oonstrued au requiring the Ceiltral Government to
pay that price or sum otherwise than in Indian currency or otherwise than in India.
(3) Tho Reserve Bank may give directions in regard to the making of payments and the Going of other
acts by bankers, authorised dealers, travel asgents or
stock brokers and other persons who are authorised
by the Reserve Bank to do anything in pursuance of
this Act in tho course of tlieir business, as appear to
i t to be necessa.ry or expdient for the purpose of
sscuring co.rr;y;lianccwith the provisieos of this Act and
any rules, o ~ d e r sor directions made thereunder.
$31. (I) No person shall enter into any contraot or
agreement wliicli would directly or iildireotly evade
or avoid ill any way the operation of any provision of
thiu Act 9r of any rule, direotion or order made
theremder.

$
+

,
.I
1

(2) Any provision of, or having effect under, thi6

Aot tllitt a thing sliall not be done without the permission of the Central Government or the Reserve Bank,
shall not rondrr invalid any agreement by any person
to do that thing, if it is a term of the agreement t h ~ &
that tJ~ingshall not be done unless permission is gmnted by the Central Government or tho Reservo Bank,
ae the caso may bo ; and it slid1 be a n implied term of
every co:it~.oc%
governed by the law of any psrt of British Tndiit that anything sgreed to be donn by any
term of that contr~ct which i e prohibited to be dorm
by or llndor any of tlio provisions of I hi; Ao, exaept
with tho permission of the Centr:~lGovernment or the
Reserve Bank, shall riot bo done unless ailoh permission is granted.
b

(3) Neitlicr the provisions of this Act nor any torm

(whether oxpressed or implied) contained in any contract that l~nythingfor whidi the permission of tho
Central Govornme~ltor tho Reserve Bank is required
by the said provisions shnll not. be done withol~tthat .
prmission, shall prevent legal proccedings being broi~ght
in British Tndia to recover any sum mhicli, apart
from the said provisions and any such term, would
be due, ahother rn a debt, damsges or otherwise, bnt -

Foreign Exchange Bsgulation

xXVP
of
1881.

of lBB''

1.5

(a) the said provisions shall apply to" sums

required to be paid by any judgment or order of
any Court as they apply in relation to other sums ;
and
%I
( b ) no steps shall bo tekcn for the purpogo
of enforcing any judgment or order for the payment of any slim to which the said p-ovibions
apply except as respects so much then of as the
Central Governmrnt or the Reserve Bank, as the
case may be, may permit to be paid ; and
(c) for the purpose of considering whether
or not to grant F I I C ~permission, the Central Goven ment or the Reserve Bank, as the case may be,
may require the perGon entitlrd to the benefit
of the judgment or older :-nd the debtor under the
judgment or order, to produce snch documents
and to give suc11 information as may be speoified in the requirc-ment.
(4) Not.withstanding anything in the Negotiable
Jnfitruments Act, 188 I , neither the provisions of this,
Act or of any rule, direction or order made thereunder,
nor any condition, whether express or t o be implied
having rogard to those provisions, that any payment
shall not be made witblloutpermission under this Act,
shall be deemed to prevent any instrument being o bill
of exchange or promissory note. .
22. h'o person shall, when complying with any ordor FeLeab6eor direction under section 10 or whon making any spplicatioll or drclaration to any authority or person
for any pnrposo under this Act, give any information
or make any ~tatomentwhicll ho lrnows or has reasonable cause to beliove t o be false, or not true, in any
material particular.
m. (I)Whoever contravenes any of tho provisiom Ban&y a d
of this Act or of any rule, direction or order made there- p r s d n t e .
under ~ h i ~ lbe
I punishable with imprisonment for a
term wlJch may extend to two years or with iine or .
with both, and any Court trying any such contraven.
tion may, if it thinks fit and i l l ndditionto any sentenoe
which it may impose for such contravention, direct
that any currency, security, gold or silver, or goods or
other propel t y in respuur, of which the oontravention'
has taken place shall be confi~catrd
(2) No Court shall tnko cognisance of any offence
punishable under this sectioll or under section 64 of
tho Indian Tncomc3-tax Act, 1922, s s applied by section
19 of this Act, except upon ooinplaiilt in writing made
by a person ant-horised in this behalf by the Central
@
Government or the Reservc Bi~nk:
-*A*
Provided t h a t where any such offence is the tintravention oEa11y of t.he provisions of this Act or any rub,
di)ection or oldel mads thereunder which prohibits the
doing of an act aviihout pelmishion, no auch qomplaint
shall be made unless the person accused of the offence
hab, heen given an oppor%unity of showing tLab.he had?
.quoh permiasion.

Poreiglr Exchange B a y ulation

6 AOTWl[ or IM7)
(3) If the person oommit'f iSg%n offence punishable
under this section is s company or other body oorporste,
every director, manager, secrettbry,or other oEcer thereof
shall, urile~shr pr.ovcs that tho offcrice was committad
without his knowledge or. that hc exercised all due
diligerico t o pievcnt its commission, be deemed t o be
guilty of suoh ufiuoe.

24. Whoro any person is pro~ecuted for contravening any provision of this Act or of any rule, direotion or ordc?r mado t l l e r e ~ d e rwhioh prohibits him
from doing a n act without permission, the burden of
proving that he had the requisite permission shall be
on him.
k'ovmr to
Central
-4o give
dimtim

25. For the purposos of this Act the Central Govern.

ment m%yfrom timc t o time give to the Reservo Bank
suoh general or special di ections as it thiidis fit,
and tlze Reserve Bunk shall, in tho exercise of its funo.
tisns under @hisAct, comply w i h ally such directiom,
\

28. No suit, proseoution or other legal proceedings

ehsll lie against any. person for anything it1 good faith
d o m or intended to bo doile under this Aot or any
rule, directim cr order madd thereunder.

27. (1)The Central Government may, by notifiostisn in the official Gazette, make rules for carrying
into effoct the provisions cf this Act.
(2) Without prejudice to the generality of tlhe
fmogoi:rg power, suoh rules m y ( a ) prescribe forms and the oiroumstanoge
of; tlieir use for the purposes of this Act ;
the procedure: t o be followed
(b)
by authorjsed doaltlers a. :d by pereoille aaypl.~yingfor
pormipsion t o do anything For the doing of whioh
permission is iieceswry under this Act ;
(c) provide for any matter whioh is t s be
may be preeoribed under t.hh Act.

ACT Ms. VI1 OF 1947.

(Rsasived the assrant of the Governor Qewral on the 11th M w h , 1~7,)
AM ~ c further
t
to m e n d
Indian Navy ( D k i p a e ) Aat, 1834.
HEREAS it ie expedient further to amond the
Illdian Navy (Discipline) Act, q 9 8 4 # for the
XXXxv
1934 Of
"purpose hereinafter appearing ;
I+Yis hcmbjr 9scactsd as f&0WS :-

I. This Act may be called the Indian Navy @is. short e i t k

cipble) (Amendment)Act, 1947.
29 and 80,

Viot*,0 ,

lo9

2, For section 90 ofthe Naval Bisciplhe Aot a r ~Amendment

set forth in the First Schedule t o the Indian Navy ~
~
w
u
(Discipline) Act, 1934, the f o u o ~ n gmotion shall be htxXxm
substituted, namely :of 1934.
otherBmvimon re.
" 90, ( 1 ) I f any person who would not
wise be subject to t l l j ~Act elltera into an engagement 8pecting
with t l ~ eCalatral Govciment to serve His Majesty- discipline
of proone
under
(a) in a particular ehip, or
engagement
(b) in such particular ship or in suoh ships to eerve mrr
as the OffioerCommanding the Indian $3av or MajeaLy.
ally officer empowered in this behalf by the Qffiwr
Comaanding the Isldiasl Navy, may fkom t h e
t o time dotemine,
and agrees to become subject to this Act upon entering into the engagement, that pereon shall, so l o w ae
the ongagement remains in force, and notwithstanding
that for the time being he may not be mrving in aragil
ship, bo subject to this Act, and the provisions of this
Act shall apply in relation to that person, as if, wMe
subject to this Act, he belonged to His Majesty's N a v ~ '
and were borne on the books of one of His Majesty's
ships in commission.
(2) The Central Government may by or&
direct
that, subject to such exception6 a8 may in particular
cases be W e by or on behalf of the Qfffcer Cammanding
the Indian Navy, persons of any suoh olae cbs may be
specified in the order shcLLl,iwhile subjeot to this A&
by virtue of thie ueotion, be deemed t o bo o E m s op
petty officers, as the earn may b,for the p q o s e s of
thifi Act of buch p r o ~ d o mof thia
8333 may b $0
specified; and any auoh order may be varied m
revoked by a submquent order,"
3. Casum (ii;) of sub-mctbn (1) of motion 2 of hermbea~
t,Le Ernergelo~y ~ s ~ i d o x b((kntinuan~f3)
s
&&nmm8 of mtioa
hd.Xx
b%8, @End
be
l cmitM.
x $46.

MWA 1 M

iid

..

..
:

..

..

..;..

.~-

. .

-.

ACT No. IX

OF

'1947;

[I:%.$#&q ffP 8!.Ra h ~ p I:i~grs.~tbmm'J

a
Reoeived the, npserlt of thsQo.vsmor ffeac,ral on the 11th Narolz, 1847.)
An Age 48 provide for tho completion of recovery of-the
temporary excise- duty on. ~ugabl~.
HERNB the duty ~f e-,aLe on sugez bviecl by the Sagat
(Temporary Excise Duty) Ordinauoe, 1946, oannot bo
recovered before the
of Che mid Ordin~noe;

xxvof1060

B w m ~ t l 0 ~it9 is expedient

to make provision for tho oomof the recovery of the stlid duty, and for a o e ~ t a i nincidental

It ie beroby enacted as follows:may be called the Sugar (Temporary Excise fiho~tititle

end extant.

(2) It extends to the whole of British India.

Tho expiry in due course of tho

'

Sugar

(Temporary Continutlnoe

im Duty) ,Ordiimce, 1046, shall not affect the liability ~%vvi%ioni

far.&psg tho duty l o d d thereby or the liability to any penalty or ~
~
~
unishment incurred thesounder, and for the purposw of corn- xxv ,f 19 r E .
ting and enforcing the recove) y of tho mid duty and pendtitx3,
the provisions of the sdd Ordinmca s h d , on ih expiry, continue
havq effeat m i f t h e y w m snaobd in &hisA&.
8. Without p~ejucliceto the provieions of section 64.A of the BEmt of ioog. at
en tort*
of &m& A&, 1030, w h e e in any esntract for the mle
r on which e duty of excise was levied by tho Sugar
lBaD.
Exoiee Duty) Orclinanoe, 1946i the selle~mas pm- xxv
o operation of any law then in fmce from adding b o r
m hhe oontraot price an smounb equivde~~l
to the duty
s on the eugar, he &all, providd that ho has paid tho said
or that there ivaa inoluded in the price whiok he himself pdd for
ugar.mamount equivdent as aforesaid, be entitled to be paid
amount:by tho buyer and to sue for and recover sqoh amount.
J

Ew&

. .

Price anna 7 or 16d.

'

ACT No. X

[g
kb

[PASSED
BY

THE

1947.

INDIAN
LEGISLATUI~E~

('eceived the assent of the Gove~norGeize~alon the 17th

March 1947)
&.I Act to continue for a limited period powers to exempt operations affecting ammunition, explosives and h5armmable substances from certain ~estrktions,and to regulate those operations.

% TTTER~EAB
it.is a p e d i e ~ t o ccntkx~e fer

dC

a Emiecf, peiio;
,era
to exempt the loading, unloading, handling, storage
and conveyance of ammunition, explosives and idammable substanoes from certain restrictions, and t o provide in the interests of
safety f o ~
tho regulation of such operations ;
It is hereby enacted as follows :-

'

1. ( 1 ) This Act may be called the Explosives (Temporary Pro. short title, oxtent,
visions) Act, 1947.
-.-oommenoemenk
and duration
(2) It extends t o the whole of British India ;
Provided that any declaration or order madv or deemed t o have
been made under section 2 shall apply o d y t o the ports of Karachi
and Vkagapatarn and t o railmays over which ammunition, explogives or inflammable substances are carried t o or from those ports.
A

(3) It shall come into force on the 25th day of March 1947,
and shall reinaia in force for a period of two years only.
2. (1)The Central Government, if i t considers .it necessary nr pow, i, mspeot
expedient so t o do, may, by notification in the official Gazette, of emmunition,
declare that such restrictions imposed by or under any law for the
time being in force as may bo specified in the declaration shall not Zp:lOble,
apply t o the loading, unloading, handling, storage or conveyance
of ammunition, explosivee or inflammable substances, in suoh
ciroumstances as may be so specified.

zt-

(2) When a declaration has been made under sub-seotion

( I ) , the Central Government or any authority authorised by it in
writing in this behalf may by order make such provision as appears
to it to be required in the interests of safety forcegulating the loading, udoading, handling, storage and conveyance of ammunition,
explosives and inflammabh substances to which the deolaration
relates.
3. All declarations and orders made under rule 88 of the Defence Continuanoe of
of India Rules or that rule as oontinued in force by the Emergency exhting orders
Provisions (Continuance) Ordinance, 1946 (XX of 1946), and in
force immediately before the commencement of this Act shall, 50
far as they are not inconsistent with the provisions of this Act,
dtontinue in force and be deomed t o have been made under the
corresponding provision of section 2.
4. If any person contravenes any order made or deemed t o have Penalty
been made under sub-section (2) of section 2, he shall be punish.
able with irnprisollment for term which may exten$ t o m e year,
or with fine, or with both.
5. Any declaration or order made or deemed t o have bcan m d e Sevbgs,
. under sedtion 2 shall have effect notwithstanding armything incontherewith contained in any other law, and no such declaro,
- sistent
tion or order shall be celled in question in any Court.
Price anna 1 or 14d.

Esplosives (Ternpo~.byProvisions)

Proteotion of
aotion taken

[AOTX OF 19471

8. (1) No suit or other legal proceeding shall] li& against the

Crown for ally damage cau~edor likely to be oawed by anything
in good.faith done or intended to be done under this Act or any
declaration or order made or deemed to have been made
thereunder.,
(2) No suit, prosecution or other legal proceeding shall lie against
any person for anyiihing which is in good f&i% done or intended
~ or any declaration or order made or deemed
to be done under t h i Act
Cn have hnnn ~n_&rl_n
therennder.

AGT No. XI OF 1947.

[PASSEDDY

THE

INDIAN
.LEGISLATURE]

eceivad the assent of t h e Clovernor General on the 17th

-.
March
- -- 1947)

ct hrther to amend the Reserve Ban&of India A&, 1934.

HEREAS it is expedient further to amend the ReserveBank

of India Act, 1934, for the purposes hereinafter appearing ;
is hereby enscted as f~llows:-

(I) This Act ma,y be called the Reserve Bank of India 6hoft title and
commencement
f
ndmsnt) Act, 1947.
It shall come into force on the 1st day of April 1947.
. I n section 2 of the Rteserve Bank'of India ~ c t 1934
,
(here- Amenahclent of
section 2, Aot 11
er referred to a$ the said Act), clauses (f) to (k) (both inclusive) ,of
1934
I n section 4 of the said Act,-

Amendment of
section 4, Act I1
(a) in sub-scction (2), for the words "Delhi, Madras and of 1934

Rangoon," the words "Delhi and nfedras," nhall ,be

substituted ;

(b) in sub-section (3),(i) the words "or Burma" and the words "or Burman"
or& "or in Burma, or" shall be

'Burman"

shill be

aph and the proviso

ital" the words "such proportions as the Central Board may:

the previous approval of the Contra1 Government, determino"
all be substituted.

6. In section 6 of the said Act,-

P
&@
f

7\+&
3

- (cc)

for the words "Delhi, Rtadrns and Xangoon" the words

"Delhi and Madras" shall bc substjtuted ;
I,,) the words "01 Burma" shall be omitted.

<>.

&

@f I

I n clause ( c ) of sub-scction (I)of section 8 of the .aid Act,-- ~mendmentof

eection 6, Aot 3CI
( a ) in sub-clause ( i u ) , for the words "one Director" the words of 1934
"two Dn ectors" shall be substrtuted ;
(6) sub-clause (2)) shall be omitted.

7. l
(,

Amendment of
z ~section 9 cf the said Act,section 0, Aot Ill
) in sub-section ( I ) , for t h e words "five nreas" the words of 1034 ,
"fonr areas" shnll be substituted ;

z-

&<

33

Amendmtmt, of
section 6,Act UI
of 1934

.Q

i%

?:

~ m e n d m e n t of
section 6, A d L%
of 1034

i b ) in sub-section (71, for the ~ r o r d s" one or two per>o?s, as

t h o case may he, " the words " two persons " shall he
substituted.

[ACTXI1

Reserve Batzk of I~zdia( A m e n d ~ e n t )

Amendment of
8. I n sub-section (1)of section 10 of the said Act, the words
emtion
"or Burma", in both places where they occur, ahall be omitted.
of 19%.
Ame?dment of
9. I n sub-section (5) of section 11 of the said Act, for the words
e e o ~ o n11, Aot 11 "the Coorg Legislative Council or the Burma LegislatweJJ the
of 1984
words "or the Coorg Legislative CounciI" shall be substituted.
a

,sk~~

Amendment of
I n sub-section (4)s of section 15 of the said Act, t h e words
15*
I' "and for the purposes of such lot the Madras and Rangoon registem
of 1934

shall be treated as if they comprised one register onlyJ' shall be

oiiii'uted.

4""

Amendment of
motion 17, Aot 11
of 1834

131. I n section 17 of %hesaid Act,-

(1)in clause (1) the words "the Government of Burma, t h e

Burma Railway Board," shall be omitted ;

( 2 ) in clause (2)(a)in sub-clause (a)-

(i)for the words "India or Burma and payable in India

or Burma " the words " and payable in India"
shall be substituted ;
(ii)tKe words " or a Burma schedu?ed bank
omitted ;
(6)in sub-clause (b)-

"

'

shall be
,

-*
i

(i)for the words "either in Indiu or in Burma and payable

either in Indis. or in Burma " the words "and payable
in India" shall be ubstituted ;

1
1

(ii)for the words " a Burma scheduled bank, a pfovincial co-operative bank, or a Burma co-operative
bank," the words "or a, provincial co-operative
shall'be substituted ;
1
(c)in sub-clause (c),a@$
(i) for the words "either in India or Burma and payable 7
either in India or Burma" the words "and'fayabl~ ,
in IndiaJJ shall be substituted;
(ii) the words "or a Burma scheduled bankJJ sha.11 be
omitted ;
-- (iii) f o ~ % ewords "a Provincial ~ o v e ~ n i e nort the '
Government of Burma, " the words " or a Provinoial ,
Government," shall be substituted ;
, 3 ) in clause (3),(a)in sub-clause (a),the words "and Burma scheduled banks"
shall be omitted ;
(6)in sub-clause (b) the words "or in ~ L r m aexcept with a
scheduled bank or a Burma scheduled bank ; and " shall
be omitted ;

(4) in clause (4),-

(a)tke words "Burma scheduled banks," and the words

" Burma co-operative banks " shall be omitted ;
(b)in sub-clause (a),the words "or Burma" shall be omit.
ted :
I

(G)

Rese~veBank of India (Amendmelzt)

OIF 19471

in sub-clause (d), for the words "Burma scheduled bank,

provincial co-operative bank or BurmaJ' the words
"or provincial " shall be substituted ;

..(j) in clause (5), for the words "~rovincialGovernments, the

Government of Burma and the Burma Railway Board" the words
"and Provincial Governments" shall be substituted ;
' (6) in clause (a), 'for the words "Government, a Prov ncial
Government or the Government of Burma" the words "Government or a Provincial Government" shall b e substituted ;
(7') in clause ( l l ) , the words "or th6 Government of R l u r ~ s "
shall be omitted ;
%

(8) in clause (Id),-(a) in the flrst proviso, the words "or Burma" the words
"or a Burma scheduled Bank" and the words " and
Burma': ghall be omitted ;
(b) :n the second proviso, the words "and Burma" shall be
omitted ;
(9) in clause (15), the words "and the making and issue of
Burma notes in acecxdance with the law of Burma" shall be
omitted ;
\
(10) in clause (16), the words "and the law of Burma" shall
be omitted.

12. I n seotion 18 of the said Act,-(a) the words "or Burman" shall be omitted ;

Amendment of
seation 18, Aot Ib
of 1934

(b) in clause (I), for the words "bank, a Burma scheduled

bank, a provincial co-operative bank or a Burma cooporktive bank" the words "bank or a provincial cooperative bank" hall be substituted.
18. Sub-section (3) of section 23 of the said Act shall be Amendmentof
omitted.
/
section 23, ~ c ILt

!
i

!I

of 1934
14. Sub-section (3) of section 26 of the said Act. sha!! be Amendment of
omitted.
section 26, Act 11
of 1934
15, I n section 28 of the said Act, the brackets and figure "(1)"Amendment of
aection 28, Act 11,
and sub-section (2) shall be omitted.
of 1934
16. I n section 29 of the said Act, the words "or Burma notes" Amendment of
section 29, A C ~11
,
shall be omitted.
of 1938
4 7 . I n sub-section (1)of section 30 oft,he said Act, the words Amendment of
section 30, Act II
"or by or undcr the law of Burma" shall be omitted.
of 1934
B.I n sub-section (3) of section 33 of the said Act, th6 words Amendment of
"or in Burma" shall be omitted.
section 33, A C11
~
of 1934
19. Sub-section (3) of section 34 of the said Act shall be Amendmentof
omi$tod.
section 34, Act ~ ] t
of 1934
24). I n section 40-of the said Act, for the words "Delhi, Madras Amendmentof
40, Act IJ
or Rangoon" the words "Delhi or Madras" shall be substituted.

f3~2;

2i. I n section 41 of t h e said Act, for the words "Delhi, Madras ~mendmentof
sec$ion 41, Act 11
or Rfingoon," the words "Delhi pr Madras," shall be substituted.
22. Section 41A of the said Act shall be omitted.

of 1934
Omission of
section 41A, Aot
I1 of 1984
'

-,

'-. j

,
'

Reserve Bank of India (Amendment)

[ACT X I OR 19471

83. I n section 42 of the said Act,(a) in sub-section (I)the words "and Burma" shall be omit-

Amendment of
seation 421 Aot
of 1934

tecl ;,
(b) in sub-section (2) for clauses (b) to (k) (both inclusive) the
following shall be substituted, namely :,"(b) tho to,tal amount held in India jn currency notes of the'
Government of India and bank notes,
(c) the amounts held in India in rupee coin and subsidiary
coin, respectively,
(d) the amounts of advances made and of bills discounted in
Indie, respen,tive!y,
( e ) the balance held at the Bank,".
,
24. I n section 43 of the said Act, the words "and from Burma
Amendment of
meotion 43,Aot 11 soheduled banks under the corresponding provivio~ls of the law
of 1934
of Burma" shall be omitted.
-In section 54 of the said Act, the words "the Government
Amendment of
section 64,A O 11
~ of Bnrma," and the words "Burma co-operative banks", in
of 1934
both places where they occur, shall be omitted.
I n the first Schedule to' the said Act,Amendment of
First Schedule,
(a)in entry 11, after the word "Assam," the words "the
Act I I of 1934
Andaman and Nicobar Islands," shall be inserted ;
(b) entry V shall be omitted.

a.

s.

Repeals

I X of 1942
~TT&"vIIIof 1842
XLIV of 1942
%_

XIX of 1946

27. The following Ordinances are hereby repealed, namely :(I)The Reserve Bank of India (Temporary Amendment)
Ordinance, 1942 ;
(2) The Burma Notes Ordinance, 1942 ;
(3) The Reserve Bank of India (Rangoon Register) ordinance,
1942 ;
(4) The Reserve Bank of India (Temporary Amendment,)
Ordinance, 1945.

[PASSED
BY THE ~ D I A NLEGISLATURE]
eceived the assent of t h e Governor Ge1~eralon t h e 17th March, 1947.)

Bcf to confer for limited period special powers for

regulating 6h0 tra'asasportof goocls on railways.

Yv

-BEREAS i t is expedient to confer, for - a

limited period special powers f ~ regulating
r
the
.$ransport of goods on railways ;'

~tis hereby enacted as follows :-

P. ( I I This Act mav be callcd he. Railways-(Trans short title. extent.:

.port of ~ o o d s )~ c t 19i7.
,
oommenoe&nt
and duration
(2) It extends to the whole of British India.

(3) It shall come into force on the 25th day of

.March 1947, and shall remain in .orce fo: one year
tonly.

3.( 1 ) I n this Act,-

Intsrpre tahion

( a ) " Chief Commissioner " means the

(Chief Commissioner of a Chief Commissioner's
Srrovinct! ;
(b) " grains and pulses " meam bajree,
barley, beans, black gram, chowlee seeds,
chuni, dry cow-peas, dhall, gram, ?arched
gram, horse gram, Indian corn, j o w w i , karamony, khesari, moong2 m u s o o r , mutt, oats,
oorid, paddy, peas, raggi, rajgeera, rice (including beaten or pounded rice), common
sago, sun-dried tapioca, -toor and wheat;

L 890

( c ) " 'railway administration " has {he

meaning assigned t o i t in the Indian Railways Act, 1890.
(2) For thc purp6ses of this Act the transport of
goods shall be deemed to be sponsored only if such
&ransport--

( a ) is required on the mitten demand

of, or
(b) is in accordance with any programme
of transport d r a n ~ iup
~ in writing by, or

(c) is certified in his bchalf on the consignment note relating to the goods bv%he Central (-2overnrnent, a Pravincial Government,
a Chief Commissioner cr the Qover~~ment
of an Indian
State, or any person anthorised it? mrit'ing in this behalf by any such Gover~nnei!t :is afa:essi& or b3 a
Chief q;'o~nmisai~ner
IJrice alz~za 1 .OI. 1&d.

[AUT XI1

Railways ( T r a n s p o ~ tof Goods)

3. The Central Government or any person sutholnrised i n this behalf by tho Central Government by
regard to the
traneportofgoode notificatio:: in the oEcial Gazette may, by general or
bpecial order, direct any railway administration-

Power

to

(a) to give special facilities or preferance for the

transport of any of the goods specitied in the second
column of the Schedule, subject to compliance with
the conditions, if any, set out in the corresponding
entry in the third column of the Schedule, or
(b) to refuse t o carry such goods or classes ot goods
as may be specified in the order, either absolutely or
between places so specified.
-

Direotiom to be
comp]jedwith

4. Notwithstanding anything to the contrary

contained in the Indian Railways Act, 1890, every IX of 1890
rdlway administration shall be bound to comply with ,
any direction given to it under section 3.

Protection
aotion taken

5. NO suit or other legal proceedings shall lie

against the Crown or any railmy administration or
any person for any damage oaused or likely to he caused
in consequence of any direction issued under section
3 or of the compliance of any railway administration
therewith, nor shall any railway administration have
any liability, whether under the Indian Railways Act,
1890, or otherwise, by reason only of its cxnpliance IXof 1880
with any such direction.

of

Power to amend
80hedule

'a

6. The Central Government may from time to time

by notification in the official Gazette amend the Sched u l e , as
~ ~to include therein goods of other descriptions
or exclude therefrom goods of any doscription or vary
in respect of any description of goods the conditions set
out in the third column of the Schedule ; and thereupon the Schedule shall have effeot as if i t had been
so eqaoted.

1
3

i
f

THE SCHEDULE
(flee section 3)

3
'

Serial
No.

1
2
3
4
6

Conditions for speoital t r w o r t

facilities or preference

Description of goods

Stores (including medical stores) for relief in When transport is sponsored.

times of famine or other emergency.
Military or police stores and equipment
Ditto.
Railway material and stores.
Nil.
Material and etorea of the Posts and Telegraphs
Nit.
- Department.
Graios and pulse$, wheat products' and flour When trtinsport is sponsored or when
of other grains and pukes, ghee, butter,
the goods are oonsigned to railway
cooking fats and edible vegetable oils. salt
main s h o ~ s .
(other 3han hid salt), sugnr, gur and jhgree,
copra and coconut.
Empty gunnies and other food containers
Ditto, and either when new or on return
to filling centres.
Oil-seeds and gound nuts, used in the manu- W-hen transport is spokored.
facture of edible oils.

JS

Railways (Transport of Goods)

Serial
No.

Conditions for special transport

fmilities or preferenoe

Description of goods

Nil.

8 CoLtou or woollen piecegoode, blankets, twist

and yarn.
9 The following fuels, namely :-

(a)Coal and ooke

(b) Firewood and charcoal

'

. When despstched fram oollie~iee.

.
.

. .

10 Petroleum and petroleum products

When transport is sponsored.

When consigned by oil companiitir.

11 Empty containers for petroleum and petro- Being new? when consigned to or by oil
leum produots.
companies, or being used, whe;;
returned to oil oompanies for refilling.
I

12 Cattle food, oattle fodder and manures

13 Iron and steel
14 Cement

16 Mioe

. .
.

.
.

15 Paper. inoluding newsprint

.
.

When transport is &ornored.

When consigned from iron or steel
worka.
When consigned from cement factories,
When transport is sponsored or when.
consigned from paper mills.

1'

When consigned from mioa mine%

ACT NoaXlII OF 1947

(Reoeiaed the assent of the Gouermr Genoral on ihe 1yth Maroh 1947)

..-

An Act further to amend the Delhi ~ u g ~ i8Hm72k% A&, IseS, for certain pumesesHEREAS it is expedient further to amend the Delhi Muslim Wakfs Act,
1943 (XIIJ of 1943), for tho purposes heroinafter appearing ;
I t is hereby enacted as follows :-

1. short title.--This Act may be called the Delhi

Act, 1947.

& S ~ L

Wakfs (Amendment)

2. Amenarnent 04 section 7, Act XI11 of 1943.-In section 7 of the Delhi Mudim

Wakfs Act, 1943 (XI11 of 1943) (hereinaftor referred tb as the said Act), after
p$ub-section (5) the following sub-section shall be added, namely :Is (6) The Majlia may accept the resignation of any of its members and the
,
vacancy 80 caused shall be sled in the manner provided by seation
10."

3. Amendment of section 8, Act XIQof 1943.-In sub-section (1) of section 8 of

he said Act, the following words shall be added at the end, namely :-

" and may accept the resignation of a Sadr so elected and ele'ct another Sadr
in his place."
4. Insertion of new sections79 and 73 in Act XXI of 1943.-After
'he said Act the following new sections shall be adqed, namely :-

section 71 of

it%*

6C

72. Power to summon u:itnesses and produce document^--For the purposes

of any enquiry under this Act, the Xilajlis or the Nazir or any
perrron authorized by the Majlis in this .behalf shall have the power
to summon and enforce the attendance of witnesses including the
parties interested and compel the production of documents by the
same means, and, so far as may be, in the same manner as is proaided
in the case of a Civil Court in the Code of Civil Prooedure, 1908
(V of 1908).

"1. Penalty.--(1) If a mutawalli fails{a) to apply for registration of a wakf under section 43,
( b ) to furnish 'statements of particulars or of sccounts or returns as required
by this Act,
(c) .to supply information or partioulars as required by the Naj1is;or
the
Nazir or a person authorized by the Majlis in this behalf,

(a) to

allow inspection of wakf properties, accounts, or records, or deeds and

documents relating thereto, or to amist inquiries and investigatiolbsr
if called upon to do so by the Majlie -or the Nuzis or a perdon
authorized by the Majlis,

,(e) to deliver possession of any wakf propel-ty if ordered by tho Majlis or the

Court,
(f) to carry out the directions of the Majlis or the Naa;; )r a person autau-

rized by the Majlis or the Nazir,

{g)

to pay the fec payable under section 56,

IJrlce anne I o r 14d.

[Am l.3 v

Industrial Disputes

maeoa

'

(h) "Federal Railway

"

has the same meaning

ae in the Government of India Act, 1935 ;

(i)
a person shall be deemed to be '' independent "
for the purpose of his appointment as the chairman or
other member of r? Board, Court or T r i b ~ n d if
, h2 i~
unconnected with tho iadustrisl dispute referred to such
Board, Court or Tribunal or with any industry directly
affected by such dispnto ;

(j)" industry " means any business, trade, undertaking, manufacture or caning of employers and includes
m y calling, service, employment, handicraft, or industrial occupation or avocation of workmen ;

'

(k) "industrial dispute " means any dispute or

difference between employers and employers, or between
employers and workmen, or between workmen and
workmen, which is connected with the employment or
non-employment or the terms of employment or with
the conditions of labour, of any person ;

( I ) " lock-out " means the closing of a place of employment, or the suspension of work, 01- the refusal by
a n employer to continue to employ any number of
persons employed by him ;
(m) "prescribed" means prescribed by rules made
under this Acti ;
.
(TZ)

" public utility service " means-

( i )any railway service ;

( i i )any section ol: ail industrial establishmen'c,
on the working of which the safety of %he establishment or the workmen employed therein depends ;
(iii) any postal, telegraph or telephone service ;
(iv) any industry which supplies power, light
or w a k r to the public ;
(v) any system of public conservancy or
sanitation ;
(wi) any iadustry specified in the Schedule
which the appropriate Government may, if satisfied
that publio emergency or public interest so requires,
by notiiication in the o%cial Gazette declare to be a
public utility service for the purposes of this Act,
for such period a s may ha spacified iic the
notification :

Provided that the period so specified shall not, in

the first instance, exoeed six i n o n t b but may, by a
lika notScation, ba extended from time t o time, by any
period not exceeding six months, a t any one time if in
the opinion of the appropriate Government public
emergenoy or public interest requires suah exten~iion.
(0) " railway oompany " m a n s a railway company
PX of 1890. a8 d e h e d in section 3 of the Indian Railway8 Acti, 1898 ;
.

&&) " settlement " means a sekement arrived a t in

the, course of eb conciliation promeding ;

or 19473
. .

f n d u s t ~ i a lDispute*

(q) " strike " meai~sa cessatioii of work by a body

of peraone employed in any 'industry acting in combiraa-

tion, or a concerted refusal, or a refusal under a comrnw

understanding, of any number of persons who are- or
have been so employed to contiiiue to work or to accept

(s) " workman " means any person employed (including an apprentioe) in any industry to do any
skilled or unskilZed manual or clerical work for
hire or reward and includes, for the purposes of
any proceedings under this Act in relation to an
industrial dispute, a workman discharged during that
dispute, but does not include ally person employed i n .
the naval, military or air service of the Crown.
'

m m E R I1
Authorities under this Act
Workn Committee.

on for promoting the settlenent of

I n d u ~ t r i a lDisp%tes

[AUP x

(3) The ohairman shall be an indepelidenb

person and the other members shall be persons
appointed in equal numbers to represent the partiea
to the dispde and any person appointed to represent
a party ahall be appointed on the recommendation of
&hatparty :
Provided that, if any party fails to maka a recommendation as &foresaidwithin the prescribed time, the
appropriate Government shall appoint suoh persons as
it t @ k a fit to represent that party.
,
(4) A BOmd, having the presoribed quorum, may
act notwithst&ndiigthe sbaenco of the ohairman or any
of its members or any vaoanoy in its number :
Provided that if the appropriate Government notifies the Board that the services of the chairman
or of any other member have ceased to be available, the Board shall not act until a new chairman or
member, as the case may be, has been appointed.
6. (1) The appropriate Governmentmay as oocasion
a&es by notifiation in the offioial Gazette conetitute
a Court of Inquiry for inquiring into any matter appearing to be connected with or relevant to cbn industrial
mute.
(2) A Court may consist of one indopendent person
or of suoh number of independent persom as the appropriate Government may think fit and where a Court
oonsists of two or more members, one of them shall be
appointed as the cthairmsrz,
(3) A Court, having the presoribed quorum, may
act notwithstanding the absence of the ohairman or any
of ite members or any v8,canc-y in its number :
Provided that, if the appropriate Government
notifies the Court that the service0 of the chairman have
oeased to be available, the Court shall not act until p,
new ohairman has been appointed.
7. ( 1 ) The appropriate Government mmay constitute one or more Industrial Tribunals for the adjudimtion of industrial dispu%es ia acoordmoe with the
provisiom of this A&,
(2) A -Tribunal shall consist of suoh number. of
members as the appropriate Government thinks fit.
Where the Tribunal consists of two or more membersr$
oEe of them sh& be eppobtsd as the chtairmn.
"
(3) Every member of' the Wibunel shall be an
indoperident person
(a) who is or has been a Judge of a. High Court
or a Dintriet Judge, or
(b) is qnalified for appoiritment as a J u a e of a
Eigh Court :

Provided that the appointment to a Tribunal of

a n y ;lemon not qualified under part (a) shall be ~ a d e
in consultatioli with the Eigb Court of the Provinoe>&n
whioh the Tribunal has or is intended to have, its
umal plttoe of sitting.

'

B)P

I
i
!

I.ndzlsd~sia2Dispute8

!
1

&

2%
P
Q

ir

'3v

,psr

&k
.\T

2 r
'
h

B;
A,

&
w

GWAPYTXR III:
Courks or Tribund
any industrial dispute exists or is appree ~
hended, the-appropriate Government may: by order in
writing,l
Bcfevence of Disputes to Boa&,

kg-;

'
10. ( 1 )i
\ If

--s,-

$
;
bi

(c~jrefer the dispute to a Board for promoting

a settlement thereof ; or
( b ) refer any matter appearing to be oonnected
with or relevant to the dispute to a Court for inquiry ; or

.,
t.iL.
I

&.

p
h

.-

iL l

li

c-5
q>

5e: ~
*2>
5::
$f*

gy

@A,'

E,
pg
-vJ

e&

g,
pv

g:
2,
f%t

tg
?-"?
&.
a

>
ya
L\

s
's
c-

A
m
...

Y:
%

F<

'8

r c

&,

p*

y:

@"

B;

u ?L

8. (I)If the services of the chairman of a~illinrgofva~anoid

Board or of the chairman or other member of a Court or
Ibibunal cease to be available at any time, t h e
appropriate Government shall, in the case of a
ohairman, and may in the case of any other member,
appoint another independent person to fill the vmancy,
and the proceedings shall be continued before the Board,
Court or Tribunal so reoonstituted.
(2) Where a Court or Tribunal consisb of one per-'
son only and his services cease to be available the appropriate Government shall appoint another independent,
person in his place, and the proceedings s h d be
oontinued before the person so appointed.
(3) Where the services of any member of a Board
other than the chairman have ceased to be available,
h e appropri~teGovernment shall appoint in the manner
specified in sub-section (3) of section 6 another person
to take his place, and the proceedings shall be oontinued
before the Board so reconstituted.
9. No order of the appropriate Government ~ppoint-~ h d i of ordem
k g any person as a member of a Board, Court or Tri- 00-6$n$kg a
bwd,Oanrt or
bunal shall be called in question in any manner.
TFibW.

I
I

JW73

?&

(E) refer the dispute to a Tribunal for adjudioation :

Provided that where the dispute relates to a publie
pltility service and a notice under section 22 has been
given, the appropriate Government shall, unless it considers that the nobice has been frivolously or vexatiously
given or_.that i t would be inexpedient so to do, make a
reference undar this sub-section notwithstanding that any
other proceedings under thie Act in rmpect of the diapute may have commenced.
I
(2) Where tho parties to an industiirtl diepute
appIy in the psssoribed ,manner, whether joint1
or separately, for a reference of the di8pute to a Bo.r$
Oourt or nibunal, the appropriate Government, if
~atisfiedthat the persoils applying represent the majority of each party, ,shall make the reference accord.
ingly.
,(3) Where an industrial dispute has been referred
fto a Board or Tribunal under this seotion, the appropriate Oovernmenh tnqy by order prohibit the continuance of any strike orlock-out in connection with suoh
dhpute which may be ih\,oxisteiice on the date of the
refereace.

,$'&tze
~of

OP

Tkfbtllld~.
I

1
1

i
!
I

1
;

P~ocedure, powers and dzbtie,~ of Authorifj e ~

11. (I) Conciliation officers, Boards, Courts and
Tribunals shall, subject to the provisions of this Act,
' follow such procedure as may be prescribed.

(2) A conciliation officer or a member of a Board)

Court or Tribunal may for the purpose of inquiry into
any existing or apprehended industrial dispute, after
giving r~asonablenotice, enter the premises occupied
by any establishment to which the dispute relates.
(S) Every Board, Court and Tribunal shall have
the same powers as are vested in a civil Court under
the Code of Civil Procedure, 1908 , when trying a suit, V of 1008
in respect of the following matters, namely :(a) enforcing the attendance of any person and
examining him on oath ;
( b ) compelling the production of documents
ailti materid objects ;
(c) issuing commissions for the examination of
witnesses ;
(d) in respect of such other matters as may be
prescribed ;
and every inquiry or investigation by a Board, Court
or Tribunal, shall be deemed to he a'judicial proceeding
within the meaning of sections 393 and 228 of the
Indian Penal Code.
XLV of lS6B)
( 4 ) A conciliation officcr may call for and inspeot
any document which hc has ground for col~sideringto be
relevant to the induskrial dispubr.
(5) With the consent of all partles to the dispute,
(I Court or Tribunal may, if it so thinks fit, appoint one o r
more persons as assessors to advise it in the proceedings,
( 6 ) Every conciliation officer and every member
of a Board, Court or Tribunal shall be deemed to be a
public servant within the mepning of section 21 of the
India,n Penal Code. .
XEV of 1868
12. (I) Where any industrial dispute exists or is
apprehended, the conciliahiori officer may, or where
the dispute relates to a public utility ~erviceahd a
notice under section 22 has been given, shall, hold conciliation proceedings in the prescribed manner.
(2) The conciliation officer shall, for the purpose
of bringing about a settlement of the dispute, witliogt
delay inveshigate the dispute and all matters affecting
the merits and the right settlement thereof and may
do all such things as he thinks fitJfor the purpose of
inducing the parties to come to a fair and amicable
settlement of thc dispute.
(3) If a settlement of thc dispute or of any of the
matters in dispute is arrived at in the course of the
oonciliation proceedings the conciliation officer shall send
'
s report tbsreof to the appropriate Government together
with a memorandum of the settlement signed by the
parties to the dispute,

or 19471

(4) If no such settlement is arrgkd at, the conoiliation officer shall, es soon aa practicable after the
olose of the investigation, send to the appropriate
Government a full report sctting forth the steps taken
by him f r ascertaining the facts and circumstances
relating t the dispute and for bringing about a settlemerit the1 of, together with a full statement of such
facts and ircumstances, and the reasons on account of
which, in h 's opinion, a settlement could not be arrived
at.
(5) If, on a consideration of the report referred to
in sub-section (4,the appropriate Government is satisfied that there is a case for reference to a Board or
Tribunal, it may make such reference. Where the
appropriate Govornment does not make such a reference it shall record and communicate to the parties
oorlcerned its reasons therefor.
( 6 ) A report under this section shall be submitted
within fourteen days of the commenueruent of the
conciliation proceedings or within such shorter period
as may be fixed by the appropriate Government.
.:13, (1) Where a diupute has been refel~edto a
Board under this Act, it shall be the duty of the Bmrd t o
endeavour to bring about a settlement of the same and
for this purpose the Board shall, in such manner as it
thinks fit and without delay, investigate the dispute and
all matters affecting the merits and the right settlement
thereof and may do all such things as it thinks fit for the
purpose of inducing the parties to come t o a fair and
amicable settlement of the dispute.
(2) If a settlement of the dispute or of any of the
matters in dispute is arrived a t in the course of the
conciliation proceedings, the Board shall send a report
thereof to the appropriate Government together with
a memorandum of ihe setklement signed by trhe parties to the dispute.

'

(3) If no such settlement is arrived at, the Board

shall, as soon as practicr~bleafter the close of the investigation, send to the appropriate Government a
full report setting forth the proceedings and steps
taken by the Board for ascertaining the facts
and circumstances relating to the dispute and for
bringing about a settlement thereof, together ~ t
a full statement of such facts and circumstances,
its findings thereon, the reasons on account of which,
in its opinion, a settlement could not be arrived a t
and its recommendations for the determination of
tbe dispute.
(4)' If, on the receipt of a report under sub-section
(9) in respect of a dispute relating to a public utility

service, the appropriate Government does not make a

reference to z, Tribunal under section 10, it shall record
and communicate to the parties concerned its reasom
therefor.
(5) The Board shall submit its report under thie
set

Iqdustriar Didputes

ti^^ of ~~~~d

h
I
I

tion within two months of the date of the notice under

L

[Am X I V

Iadu
section 22 or d t h h such shorter period a may be
h e d by the appropriate Government :
Provided that the appropriate Government may
from tjme to time ertend the time for the submission
of the report by such further periods not exceeding
two monthe in the aggregate :
Provtd& further that the time for the submis
don of the report may be oxtended by euch period
eg may be agreed on in writkg by all the parties to
the dbpnk.

mtiea ef Boarts.

htm af
'nib-&.

-.

14. A Court shall inquire into tho mrtt.ters referred to i t saud report thereon to the appropriate Government ordinarily within a period of six months from
the aommencemsnt of it8 inquiry.
%. (1) Where an indust~ial dispute has been
mfemed t o a Tribund for adjttdicatim, it t~hallhold
its proomdings e ~ ~ i A o ~ and
a l y &all, ass soon as
gracticsbb on the conelnsion thefcof, submit, i%a
awa>rd to the appropriate Gorormcnt.
(2) On receipt of such a w ~ d ,the appropriate
Qovement 5ha11 by order in m i t i g Qclare the
awhrcl to Be binding :
Prodded that where the ap@iopriataGuverment
is a party to the dispute and in its opinion it would be
inexpedient on publio g o u ~ d to
s h e effect to the whole
or any part of the award, it she on the first available
opportunity la the award together with the statement
of its reasons or not making a declaration ebs aforesaid
before the Legi~la~tive
AesembIy of the Province, or
where the appropriate Government is the Central Government, before tho Central Legislative Assembly, and
shall, as soon as may be, cause to be moved therein a
resolution for the consideration of the award ; and the
L g i s l a t i ~ eAssembly may, by its resolution, c o h ,
modify, or reject the award.

'

(8) On the passing of a reaohtfoii under the provim

to sub-section (2), rrnleae the award is usjeoted thereby,
the appropriate Government shall by order in writiq
declare the award as confirmed or mo8,ified by the
resolution, as the case may be, to be binding.
(4) Save as provided in the proviso

$0

sub-section

(8)of section 19, a n award declared to be binding under

this section nh@lnot be oalled in qnmtion in any manner.

IB.The report of a Board or @ o u t s.nd the award

of a Tribunal shall he in writing and shall be signed by
all the membors of the Board, Court or Tribunal,
as the OM? may be :

awd.

>:

provided that nothing in t h i s section shall be

deem& to prevent any member of tho Board, Cowt
or Tribunal from recording a minute of diss~ntfram
a report or awsrd from any recommendation made
thopin.

. ~~.
,

~.

. .
. .

~n.dusbvi~.iai
llisputts
.

17. The report of a Board ot\.Court .and the a

sf a' TPibunal, together with m y minute of di
rmorded tiherewith, shall, witbin a period of one monQB.
fbom the. date of .its receipt by. the appropriate Governrilent, be published in such manner as it-thinks fit.
'

18. A settlement arrived at in the course. of

oak$ion psocedngs under this Act or an awclrd
in deolared by the appropriate Government to ba
ine; under snb-motion (2).of section 16 shall be b
on.(a) all p b i e a to the industrial d i s p..d.G
,..,>: . \b) all other parties summoned to
..
ia the proceedings es parties t o the dispute, unlesla
6he Boa.rd or Tribund, as the cab may bs,
rscords the opinion that they were so summoned
without proper cause ;
,(c) where a party referrod to in clause
or clernse ( b ) is ail employer, his heirs, sueceBgom or assigns in respect of th6 establishesk
to which the dispute temlates;
(d) .where a party referred tp in clauae (a
or clause (t) is composed of workmen, all preone';
who. mere emplog.gd in the esbblishment of pa&,
of the esiablishment, aer the oam mccy be, to whieb the disp~lferelates on the data of tho &pub
and dl persons who subsequently become smployed in that; e~tablishmeator part,.
,

BPG

'

'

10. ( I ) .A ?ettlementYkrrivedst io the mu

eonciliation proceeding under this dct$sha.ll corn
~pexationon suoh date as is agmd'upon by the paxt h e to the dispub, and if no date is agreed upon, .on
$he date on which the memorandum of the setblemenk
fs: aigned by the parties. to the dispute.

(2) Such settlement shall be binding for such period

is agreed upon by the parties, and if no suoh period
is agreed upon, for ta period of sir months, and ebdl
wntinue to be binding on the parties after tho expiry
d the period aaresaid, until the e q i r y of two montha
kaom the date on-which a notice in writing of an inten$ion to terminate thesettlement is given by one of $Be
gaz%iesto the other party or parties to the. ~let~lement.

- (3)
award declared by the appropriab Government wder section .I5 .to Be biu&ng s h d dome h&:
qeratian on such date as may be specified by the
.appropriate Government and &dl remabin in operation
{QE such perio.d, not exceeding one ysar, .as may be
fixed by that Government :
,

'

Ihvided that if, of its o m motion or on $he

%?l?Gcati0nof any pasty. bolmd by the award,
QXo~Wnm6n6
considersthat $here hag been
,a -Inabrial h n g e iira the ciscurhat~no6son w3ich the
db~wa~ ~ ~ . b a l gitB may
d , reftr the a ~ & rtdo 8. Tribuml
$CJ~ odecision whether or not the award shou~d,by rpa-sonof such change ceases h be ia operrttioo, hefqre the

. . ..

'

. .

Industrial Dispute's

[AUQ.:'IS%

expiry of the period ao fixed, and the period of operation

o f the award should be determined by the decision
of the tribt~nal.
on suoh referenae.
.

.,

20. ( I ) A conciliation proceedixig shall be deemed

and oonolueion ' t o -have commenced on the date on which a notice
Of *-'
of atrike or lock-out under section 22 is received by the
conciliation officer or on .the date of the order rsferring
the dispute to a Board, as the case may be.
,

(2) A conciliation proceeding shall be

deemed

to have concluded(a) where a settlement is arrived -at, when

a memorandum of the settlement is signed by the

parties to the dispute ;

( ( b ) where no settlement is arrived at, when

the report of the conciliation officer is received
by the a.ppropriate Govermeilt or whon the
report of the Board is published under section
19, as the case may be, or
(c) when a reference is made to:a Court or
Tribunal under section 10 during the pendency
of.conciliation proceedings.

;,-.
'

., .'

(3) Proceedings before a Tribuna,l ahall be deemed

$0 have commenced on the date of-the reference of
a dispute for adjudication and such proceedings shall ,
.'.~
?, q<
. :,
be deemed t o have concluded @en the award is pub?I .
Xshed by the appropriate Government under ~ e c t i o n . .:g-,J,,
.p.. l ? , o r where aprtward has been laid before the pegisla- 5;.
.$ 92
tive Assembl~>underthe proviso to sub-sec$iqn (2) of . &'.:"
section Ip, when the resplution of the Z e g i ~ l a ~ t:i ~i?s . .
- -- &$emblf,%hereon is passed.2
-..

.
i

I
i

TT

,'

, ;,$

'

:i;

C&eh metfrers

'

21. There shall not be included in any report or

award under this Act any information obtained by
a conciliation officer, Board, Court or Tribunal in the .
course of any investigation or inquiry as to a irade
union or as to any individual business ( ~ h e t h e carried
r
on by a person, &-m or company) which is not avail-.
able otherwise than through the evidence given before suoh officer, Bo,wd, Cowt or Tribunai, if the trade
union, person, firm or company, in question has made
request in writing to the conciliation officer, Board,
Comt or Tribunal, as the case ma,y be, that such information shall be treated as confidential ; nor shall auoh
conciliation officer or any individual member of the
Board, Court or Tribunal or any person present at-.or
concerned in the proceedings disclose any such informntion without the consent in writing of the sedretary of the trade imion or the peraon, firm or cornpany in question, a.s the case may be :
Provided that nothing cont,ained in this sec
shall apply to a ' diqclosure of any such inform
for the purposes of a prosecution under section 1
the Indian Psnal Corle.

. .

,..
,.

. .

'

'

.;:a.d

Industrial Disputes
CHAPTER V

Strikes and lock-o&

%B. ( I ) NO person omployed in a publio u t a t y Prohibition of
~ervice shall go on strike in breach of contract- strikes
and
look-outs.
(a) without giving to the employer notice
of strike, as hereinafter provided, within six
weeks before striking ; or
( b )within fourteen days of giving uuch notice ;or
(e) before the expiry of the date of strik9
specified in any such notice au aforesaid; or
(d)-during the pendency of any conciliation
proceedings bofore a conciliation officer and seven
days after the conclusion of such proceedings.

(2) No employer carryirig on any public utility

service shall lock-out any of his morkmen(a) without giving them notice of lock-out
within
six weelse
as hereinafter pravided,
before locking out ; or
,

( b ) within fourteen days of giving suoh notice ;

or
(e) before tihe oxpiry of the date of lockout specified in any such notioe a s aforesaid ; or

( d ) during the pendenoy of m y oonoilia%ion

promdings before a oonoiliation officer and
seven days after the conolusion of such proceedingy.
(3) The notice of lock-out/ or strike uncler this
section shall not be necessary where thorn is already in
existence a strike or, as the oaqe may be, look-out in the
public utility sorvico, but the employer ahall send
intimation of such lock-out or strike on the day
on which it ie declared, to euch authority as may
be specified by the appropriate Government eithor gensrally or for a particular area. or for a, partioulas class
of public utility se~~vicos.

(4) The notice of strike' referrod to in sub-sootion

(2) shall be gigen by such numhor of persons to suoh
person or persons and in suoh manner m may be
prescribed.

(5) m e notice of look-out referroc! to in aub-seotion (2) she!l be given in such mannor 8s may be prescribod.
(G) If on any day an employer receives from any
,
persons employed by him any such notices a5 are re.
ferred to in sub-sootion (1)or give^ to any persoas employed by him any suoh notices assre referred to in uubsection ( Z ) , he shaii within five days thereof report to
the appropriate Government or to such author::g as
that Government may prescribe the number of fiuola
noticles reoeived or given on that do.?

I~zdzast9ical Dieputaa
No workman who is employed in m y industrial establishment shall go on strike in breach of
con~ract and no employer of m y such workman
[shall deolare a look-outk
(a) (luring the pendonay of conciliation proceedings before ra. Board and even days
a h r the conolusion of suoh proceedings ;
(b) during the pendenoy of
proceedings
before a Tribunal and two months afwr the conolusion of suoh promdings ; or
(c) during any period i4 which a settlement or
award is in ogertafion, in respeot of any of Bho
matters covered by the settlement or award.
. ,
Illegal strikes and
24. (1) A strike or a look-out shdl bo illogol ifIook-wta.
(i)it is comenoed or deolared in aontmvealtion of ~ectiorr22 or motion 23 ; or
(ii)
it is aon%inuedin oon$saveniiion of s n ordm
mAdo under sub&ioxi
(8) of aeotion I0
(2) Where a dzike or lo&-out in pmxumoe of an
inciustrid dispute hss already _oammenoed and ia in oxistenoe at the time of the ~eferonmof the dirrpiab to a
Board, or Tribuml, the cont,inuctnca of suoh strike or
look-out fihll no$ be deemed to be illogal, provided t h ~ t
P I U O strike
~
or lock-out waa not at itfs comrrmenoement h
wn6ravention of tho provision8 of this Act or the
Qinuanse%hemof:vaa not prohibited under sub-see
(3) of motion 10.
(8) A look-out declai-ed in consequence of an illegal
strike or a - shrike doclared in consequence of rtn
illegal I O ~ ~ O E siill
~
izot bo deemed to Bo illgal.
r~hhibitiond
2%. No person e h d kncw ingly expend or apply
fiamoidaidIro
money ~-ad h t furtheranoe or support of my illegal
st*kw
strike or Iock-out.
~Pook-Hlts.

General prohibition Of s t r i b
and 'ock-outs.

\%
J.

I:

any

: cwmenv~

Penalty for illegal

26. (1) Arly workman who commences, continues
or;'othermiso aots in furtherawe of, s strike, whioh is
dtrilse~end
kokauts.
illegal under this Act, s h l l be punishable with im.

,penalty for
-4nnfigaticmn;eke

priaonment for a term which may extond to one month,

or wit11 h e , whioh m y exbond to My wpsee, or with
both.
i
(2) Any employer who comences, continues, or
otherwise auts in furtherancs of a lock-o~xt which ie
i l l e ~ dunder t b Aot, bid be punishable with imprisonwhich may exhnd to one month, or with
ment for e %elm
fino ahioh may extend to one t,housand mpeea, or with
both.
27. Any person who instigates or incite&?others
t~ +,ah part k, or otheirwisc acts in, fiirt!l8r&noe of,
a striko or look-out whioh ia illegal under this bot,
fihd be punishable with impriaoament for a, term whioh
may eextetld to uix month^, or with fine whiah may
exbnd to one thonsa,nd rupcms, OF with boBh.

Industrial DZeputao

1%

2$. Any person who knowingly expends or applies Penalty for g i v i n i

m y money in direot fupthe~mooor support of any ~
e
~
~
$
illegal trike or look-out shall be punishable with impri- lock.mte.
aonment for ca term whioh may extead to six months, or
with fine which may extend to one thousand rupeea,
or with both.
29. If any person oommits a, breaoh of any term Pesaltyfor b r e ~ b
of any settlement or award whioh is binding on him
under this l o t , he shall on his first aonviotion therefor be punishable with fine whioh may extend to two
hundred rupees and in the even@of a seoond or subsequent conviotion, with fine whioh m8y extend to five
hundred mpeee.
30. Bny person who wilfully disoloses any such in- Penalty for dis.
formation as L referred to in amtion 21 in oontrsven- o l d & ; oonfideatiok
tion of the provisions of that section shall, on oorn- i*mmation.p b t made by or on behalf of the trade union or
individual business affeoted, be punishable with
imprisonment for a term which may extend to six
months, or with h e which may extend to one thousand
rupees, or with both,
e-81. (1)Any employer who contravenes the pruvi- p e d t for'other
~ eions of section 33 shall be punishable with imprisonment offsncea.
for a term which may extend to six months, or with fine
which may extend t,o one thousand rupees, or with
both
(2) Whoever contra~enesm y of the provisions
of this Act or any rule made thereunder s h d , if no
other penalty is elsewhere provided by or under this
dot for su& oontravention, be punishable with h e
whioh may extend to one h u n M rupees.

2;

tor

82. Where EL person oommitting an offence under oEenoa bfcomthis Act is a oompany, or other body corporate, or peniessetO.
an assooiation of persons (whether incorporated or
uot), eveyiy director, mneger, seoretary, agent or
other officer or person ooncerned with the management
thermf shall, unloss he proves that the offenoe was
committed without his knowledge or consent, be deemed
to be guilty of suoh offence.

33. No employer shdl during the pendenoy of conditiorns of

any conciliation proceedings or prooeodings before ~ ~ ~ ~ $ ~ & e d
a Tribunal, in respeot of any industrial dispute, alter dm& pndenoy
to the prejudice of the workmen oonoerned in suoh of p~ooeedinp.,
dispute, the conditions of service applicable to them
immediately before the oornrnencelnent of suoh procw-ediugs,nor, save with the express permission in writing
of tihe conciliation officer, Board or Tribunal, as tho
case may be, shall he during the pendency of such
proceedings, diaohage, dismiss, or othermse punish
any such workmen, except for misconduot ~ o oomeot
,ted with the dispute.
4.

Industrial Disputes

$9
Cognhnoe of
offenoee.

FA=

34. (1)No Court shall- take cognizanos of m y

offence punishable under this Aot or of the abetment
of any such offence, Nave on complaint made by OF"
under the authority of the appropriate Government.
(2) No Court inferior to that of a Presidency
Magistrate or a Magi~trateofthe first class shall try
any offonce punishable under this Act.
Psoteotion of
25. (I) No person refufusing to take part or to conpemns.
tinue to take part in any trike or lock-out which is
illegal under this Act shall, by reason of such refusal
or by reason of any action taken by him under this
section, be subject to expulsion from any trade union
or society, or to any fine or penalty, or to deprivation
of a r y righ r. or benefit, to whicb he or his legal representative~would otherwise be entitled, or be liable to
be placed in any respect, either directly or indirectly,
under any di~abilityor at any disadvantage ar: compared with other members of the union or society,
trade cnion
anything to the contrary in the rules of
or society notwithstanding.
(2) Nothing in the rules of a trade union or sooiety
requiring the settlement of disputes in any mannor
shall apply to any proceeding for enforcing any right or
exemption secured bythis section, and in any suob
prooeeding the Civil Court may, in lieu of ordering '
a person who has been expelled from memberehip of
a trade union or ~ocietyto be restored to membership,
order that he be paid out of the funds of %hetrade union
or society such sum by way of compensation or damages
as that Court thinks juct.
Representseion of
38. ( 1 ) A workman who is a party to ao izdusbrial
partias.
di~puteshall be entitled to be represented in any procsedhgs under this Act by an officer of a registered
t r d e union, and any employer w h is~ a party to &n industrial dispute shall be entitled to be represented in any sucb
proceedings by an office1 of an assocjation of employers.
(2) No party to an industrial dispute shall be entitled to be represented by a legal practitioner in any
conciliation prooeedings under this Act.
(3) A party to an industrial dispute may be represented by a legal practitioner in any proceedings before
a Court or Tribunal*
Protwtion of
>/ 87. No suit, prosecution or other legal proceeding
8otio~taken
ehall lie against any- person ,for anything which is in
under the Aot.
good faith done or intended t o be done in pursuance of
this Act or any rules made thereunder.
powor to make
38. (I) The appropriate Government may, subject
~ulea.
b the cond-itionof previous publication, make rules for
the purpose of giving effect to the provisions of this
Act.
(2) In partioulas and wiehout prejudice to t,he
generality of the foregoing power, such rules may
provide for all or any of the following matters, namely :(a) the powers and procedure of conciliation
officers, Boards, Courts and Tribunals inoluding
rules as to the summoning of witnsges, the product
ti& of doouments relevant to the subject-m~tbr
\

X V

of an inquiry or investigation, the number of meme

bers neoessary to form a quorum and the manner
of submission of reports and awards ;
(b) the constitution and functions of and the
n d
illling of vacancies in Works Committees, ~ ~ the
procedure to be followed by ~ u c h Gommitteev in
the discharge of their duties ;

i
I

ti'

(a) the allo~anoesa,dmissible to members of

Courts, Boards, and Tribunals and to assessors and
witnesses ;
(d) the ministerial establishment which may
be allotted to a, Court, Board or Tribunal and the
salaries and allowances payable to members of
such establishments ;

k
I

i"I
-

(e) the manner 'in which and the persons b y

itud to whom notice of strike or look-out may be
given and the manner in whioh suoh notices shalI
be communicated ;
If) the conditions subject to which parties may
be represented. by legal practitioners in proceedings
under this Act before a Court or Tribunal ;
(g) any other matter whioh is t o be or may be

prescribed.

(3) Rules made under :his secMon may provide that

a contravention thereof shall be wiiishabie with h e
not exceeding fifty rupees.
39. The appropriate Government may by order E)elega~iorr.of
direct that 'its power under seotion 3 shall, in such power.
c~oumstancesand under such oonditions, if any, as may
bespecified in tho order, be exercised by any oEcer or
authority subordinate to t b 6 Government.

4B)..The Trade Disputes Aot, 1929, is hereby re- &pealof 4Aob VIf
peded.
roae.

----

THE SCHEDULE

b,
":

Industries which may be declared to be public utility

services under sub-clause (vi) of clause (n) of section 2.
I. Transport (other thaw railways) for the carriage
of passengers or goods, -by land, water or air.
.

2 . Coal.

3. Cobton textiles.
4. FoodstuEfs.

6,PPOU and steel.

&

k@

&

B,

ACT No. XV OF 1947

[PASSED
BY

THE

INDIAN
LEGISLATURE]

(Recsived the asseat of the G ~ V B I ~

Genma1
~ O Y o n the 20th Match, 1947.).

Bir

Act 40 enable duties'in connection with vital services to be

mposed in anemergency on the W m d Forms of the Grown.
EAS it is expedient to enable duties in connection
'

vital services to be imposed in an emergency on the

es ,(Emergency shorttitle
extent.

cation in the emerge no^ dutieto be a service of Of Armed Foioeas-

xXXIT7of 1034

ecified in the declaration; and every such, command shall be

to be a l a w f ~command
~l
within the moaning and. for the
s of the said Acts.
September, 1946 Valiidation o f .
person referred
1'
o in - sub-section (2) of section 2 by any superior officer in relation
nt upon or in connection with any such service as
ernment 'may, by notification in the officialGazette,
behalf, shall be deemed to have been a lawful
in the meaning and for the purposes of the Acts
o in that sub-section, so however that no such person
e punished by reason only of his not having obeyed any

~ez",~~,

ACT No, XVI

OF

1947

[PASSED
BY THE' INDIAN
LEGJSLATURE~
(Received the assent of t77e Governor General o n the 20th A/larch, 1947.)

An act to provide for the conti~uanceof certain provisions of the

Defence of India Rules relating to tho control of trgding with
States, rand persons aildl firms belonging to States 5,t war with
His Majesiy, ar d the cvsQca'y of the prcperly loellorging to
them.

Wm$k

---rV---

is expedient to provide for the continuance of

certain provisions of the Defence, of India Rules relating t o
the co~itrolof trading with States, a r d percons and firms belongirg
to States at ~ a ~ r9 t h
Bis Majesty, ar.d the custody of the property
belonging to them ;

It is hereby enacted as follows :1. (I) This Act may be called the Trading with the Enemy

Short title, e x t d

{Continuance of Emergency Provisions) Act, 1947.

andl
C O ~ M ~ ~
ment.
(2) It ehends to the whole of British India, and applies also
t o British subjects and servants of the Crown in any part of India,,
a n d t o Briti5h subjects who are domiciled in any part of India,
wherever they may be.
(3) It shall come into force on the 26th day of March, 1947.
9. (1) Notwithstanding the expiry of the Defence of India Continuance of
Aot, 1939, and the Emergency
Provisions
(Continuance) cerk.4 emerg-ozp
provlslom.
C)rdinance, 1946 XXXV of 1989.
(a) the provisions of the Defence of India Rules mentioned XX lo*'.
in the first column of the Schedule t o this Act shall continue in force, and shall have effect subject to the modifications specified in the second column thereof;
( b ) any order or other instrument made or deemed t o be made
under or in pursuance of any of the said provisions and
in force immediately before the commencement of this
Act shall continue i n force so far as consistent
with the provisions as continued i n force by this section
and be deemed t o be made under or in pursuance of the
provisions so continued in force.

(2) The references in sub-section (I)t o the Defence of Inditi

Rules aha11 be construed as referenoes to those Rules as modified
'and continued in force by the Emergenoy Provisions (Continuance)
I
X* *Xc . of 1948.
Ordinance, 1946.
3. The provisions_ of the Defence of India Rules as continued Effmt of ruljn force by section 2 and all orders made or deemed t o be made
+
such provisions shall have effect notwithstanding anything ,,,hmw,
inconsistent therewith contained i n any enactment other than
this Act or in any instrument having effect by virtue of any
enactment other than this Act.
4. ( 1 ) The Central Government may by order direct that Deleg8tiQna
any power or duty which by or under any of the provisions as continued in force by section 2 is conferred or, imposed upon the
Central Government, shall, in such circumstances and under suoh
oonditions, if any, as may be specified in the direction, be exercised
o~ discharged by any officer or authority subordinate to thut
' _ aa9pernment or by any other authority.
. P ~ i c eanna 1 or J&d.

C W

I
I

$i~l;~~~i"ont

10

..

,- ,

..:
.<<

gr.

..

m4b the E n e m y (Continuance of Emergency Prouisions)

Seivinga ee to

ordem:

'

1 of 1872
Pro+oth of
aohon taken
utrdar d m .

[AOT XV@

( 2 ) All orders delegating any power or duty conferred or

imposed by any of the provisions continued in force by section 2
made by the Central Government before the commencement of
this Act and in force immediately before such commencement,
shall continue in force and be,deemed to be made by t,he Centrak
Government under this s ction.
5. (1) No order made or decincd to bc made in exeroise of
any pourer conferred by or under apy of the provisions continued
in force by section 2 shall be called in question in any court.
( 2 ) Where an order ,purports to have been made and signea
by any authority in exercise of any power conferred bp or under
any of the aforesaid provisions, a court shall, within the meaning of the Indian Evidence Act, 1872, presume that such order
was so made by thkt authority.
8. (1) No suit, prosecution or other legal proceeding shall
lie against any person for anything which is in good faith done
or intended to be done in pursuance of any of the provisions continued in force by section 2 or any order made of. deemed to b e
made thereunder.
'(2) No suit or other legal proceeding shall ue against the
Crown for any damage caused or likely to be caused by anything
in good faith done or intended t o be done in pursuance of anyjof
the provisions continued in force by section 2 or any order made
or dmmed to be made thereunder.

--THE SCHEDULE
8

I
I

(See section 2)

Provisions or tne Derence of India Rules continued in force.

I
I

NodSoeition

Number and title of Rule

--

--------

. .

1.-Short title
2.-Definitions :

: Clause
ii')
omitted.
.
. .

3.-Interpretation

. . .

4.-Saving
6.-Non-compliance
with these rules or orders
made thereunder.
07.-Dehition
08.-Prohibition of trading with the enemy
89.-Control
of rights, etc., in respect of trading
with the enemy.
100.-Power
t o appoint Contrgllers, etc., of Enemy
Trading.
100A.-Powers of Controllers, etc., of Enemy Trading.
101A.-Penalty for failure to comply with orders of
Con,rollers, etc.
103.-Definitions
104.-Prohibition of trade with enemy firms and
purchase of enemy currency.
106.-Eower .to appoint Controllors, etc., of enemy
firms.

shall ba

Sub-rule (3) shall b e

omitted.

. . .. .

. .

..*
...
...

...

.
0@ 1947.1

Trading with the E n e m y (Continuance of E m e ~ . g e n c y P r ~ v w f

Number and title of Rule

. .,.

69 LD-30-7.87-4,500,

. .

ACT No. XVII

~.
~

OF 1947

[PASSXD
BY T H E INDIANLEGISLATTICE]
Received t h e asselzt of the G o v e ~ n o rG e n e ~ a lo n the 24th A ~ I L ~ B3@&2.)
X,
kPn Act to provide for the continuance of oertais
emsrgency poWers in relaiion to roqulitioned laad.
. .

S i t is expedient to provide, in relation t o

land whioh, when the Defence of India Act, 1939,
expired, was subjcct t o any requisition effected under
rules made under that Act, for the continuance of
certain powers theret,ofore exercisable under the said
Aot or the said rules :
AXD WHEREAS the Reqnisitioned Land (Contiiiuance
of 1946 of Powers) Ordinance, 1945, provided for the oontir:.~~snce
of such powers, as the Indian Legislature w m
not in msuion :

- AXD

.-

.?

t,he Indian Legislature hhs been

y soction 3 of the I~ldia(Central Governislature) Act,, 1946, t o make laws with
matters wfo~~esaic!
;

WKER,EAS

It i s hereby eilactcd as fdllom :-

1. (I)This Act ma,y be odllecl ths Requisitioned ~ h & oi b l~e ; e t

and duretioh.
i m d ( C ' ~ i i t ~ l a . nofc ~I'owers) Act, 194'7.
(2) It i x t x d s to the w ~ o l eof
' British India.

(3) It shall oease to ha,v@effeot onthe expirationof

the pe:riod mentioned in section 4 of the India (Central
d 10 Gooenamen% and Legisleture) Act, 1946, except as
39 rrlspects things done or omitted t o he done before the

0 0

897

oxpiration ,thereofr and section 6 of the General Clauses

Act, 18@#&all a,pply npon.the expiry of this Act as if it
had then been ~ ~ p e a l eby
d a Central Act, .

.J

2. In this Act, unless there is anything repugnant w&tdoDB.

in the subject or context,-'

( I ) *# appropriate Government " means, in relation

t o any requisitioned land,the Central or Rovihcid
Government by which or under the authority of which
t,he land has bee11 requisitioned ;
(2) ' b 0rdkrtnc.e " means the Requisitioned Land

1944 (Colitifiuance of Powers) Ordinance,

(3) '' Pro&oial

1946 ;

Coverni-nent" meaas, in relation to

Commis-

a &ief Commissioner9s Province, the Chief

(4) '# requisitioned l a i d " means immovable property mGch at tho, commencement of this Aot is' subject
t o a.ny requioition-effected under the rules made under
the Dofence of India Act, 1939.
.
.
Price anna I or l i d .

--

j.

Reqzflsifznn rd 1,und (( 'oi~tznuar~ce

o f Powers)

F ' "&nthg*

of

rqa-,
ir' I

k%
5%

2 '
r

W&aeeh
ssguisition.

&lamxw

8. Notwithstanding the expiration of the Defence of

India Act, 1939, and the rules mado thereunder and the XXXV of
repeal of the Ordinance, all requisitioned lands shall lD3&
continue to be subject to requisition until the expiry of
this Act and the appropriate Government may use or
deal with any requisitioned land in such manner as
may appear t o i t t o ba expedient :
Provided that thc appropriate Governmont may ab
any time release from requisitio~l any roqui~itioned
land.

4. (1)Where any requisitioned land is to be relcased

from requisition, the appropriate Governmcnt may,
after making such inqyiry, if any, as i t considers necessary, specify by order in writing the pcrson to whom
possession of the land shall be given.
(2)The delivery of possession of the requisitioned
land to the person specified in an order made under submction ( I ) shall be a f d l discharge of the Government
from all liability in respect of such delivery, but shall
not prejudice any rights in respect of the !sad whigh
any other person may be entitled by due process of
law to enforce against the persoil t o whom possession of
the land is so delivered.
(3) Where +heperson to whom possession of ally requisitioned land is t o be given cannot be found axid has
no agmt or &hey person empowered to accept d.elivery
on his behalf, the appropriate Govcrnruent shall cause
a notice declaring that the land is rclcased from requisition t o be affixed on some conspicuous part of the
land and publish the notice in the official Gaette.
( 4 ) Wnen a notice referrcd to in sub-section ( 8 ) is
published in the official Gazette, the land specificd in
suoh notice shall cease t o be subject to requisition on
and from the date of such pt~blicationand be deemed to
have bacn clalivered t o the person entitled to possession
thereof; and t'ne Governm~ntshall not bc liable for
any compensation or other claim ic respect of the land
for any period aftor the said date.

Bower to ~oquire , 5. ( 1 )Subject,t o the provisions of sub-seotion (3),the

ffqdsitioned land. appropriate Government may, at any time when any

land continues to be subject t o

requisitioned
rsquisitisn under section 3, acquire such lancl by
publishing in the official Gazette a notice to the effect
that such Government has decided to acquire such land
in pursuance of this section.
(2) Whcn a notice as aforaaid is published in the
official Gazette, the requisitioned land, shall on and from
tho beginning of the day on which the notice is so published, vest absolutely in the appropriate Government free
from all encumbrances and the period of requisition of
such land shall end.

(3) No requisitioned land shall bc acquired under this

motion except in the following circumstances, namely :(a) where any works have during the period
of rcquiirit;o~ibeen conttructcd an, in or over the

1
l

3F

1947.1

Requisitioned L a n d (C'ontinuanc'e of Powste)

land wholly or partly a t the expense of Government

and the appropriate Goverllmont decides that the
value of, or the right to use, such works should be
preserved or secired for the purposes of Government ; or
(b) where the cost of restoring the land t o its
aondition a t the time of its requisition would, in
the determination of the appropriate Government,
be excessive having regard to the value of the land
at that time and the owner declines to accept the
release from requisition of the land without payment of compemation from Governmelit.
(4) Auy decision or determination of the appropriate Government under sub-section (3) shall be
Snal, and shall not be oalled in question in any Court.
(5) For the purposes of clause (a) of sub-section
(3) "works" includes buildings, structures and
improvements of every description.
6. (1) Iii respect of the cor~ttinuedsubjection of Payment d aom,
requisitioned land t o requisition under this Aot or the pemdoa.
:@rdir?ance,coxpeasstior, shall be dekermi~ied ard paid
in acoordance with -the provisions of section 19 of the
Befenca of LrGa Act, 1939, and of the rules. made xxxv &
4herounder :
p.
,o t-.lded that all. a.greements and awards under the
9P
section ill respect of the payment of compensation
for the period of requisition before the expiry of the said
Act shall co:ltinuo to be in force and shall apply to ..the
payment of compensation. for the period of requisition
.after such expiry.

ULUT

(2) 111,re3pect of aixy acquisition of requisitioned

lalid under this Aci? or the Ordinance, the amount of
.aompiisation payable shall be such sum as would be
sufficie:lt to purchase at the market rate prevailing on
tihe date of the notice under section 5 a piece of land
equai in area to, and situated within a distailce of three
miles from, the acq-iii~edland, and suitable for th3 s m e
use as that t o which the acquired land was being put
immediately before the date of its requisition, or a sum
equivalent t o twice the market value of the acquired
Jand on the date of its requisition, whiohever iis less ;
and suoh amounh shall be determined and paid in
dtccordanoe with the prooedure set out in the aforesaid
eectioii 19 and the rules made thereunder.
\

(3) For the purposes of sub-geotion (I) all the

provisions of the aforesaid section 19 and of the rules
made thereunder, and for the purposes of sub-seobion (2)
such of those provisions as relate to matters of procedure, shall be deemed to be continuing in force.

7. (I) The appropriate Government may, withPoww4o a

o view t o carrying out the purposes of sections 3 to 6 , i d m W a
by order require any person to furnish t o auoh authority
d h ~ may be specified in the order suoh information
in his possession relating to any requisitioned land ss
may bo speoified.

Requisitiobzed Land (Continuance of Powers)

~ e ~ e g e t of
in
faM,tions

[ACT SYII OF

(2) Every person required t o furnish such information as is referred to in sub-section (1) shall be deemed
to be legally b o h d t o do so within the mealzing of
sections 176 and 177 of the Indian Penal Co-le.
xLV of 1860
8. The Central Govnrnmellt ar any Provincial
Government may, by order notified in the oflioial
Gazette, direct that any pawer conferred or any duty
imposed on it by this Act shall, in such circumstances
and under such conditions, if apy, as may be speciBed in the direction, be exercised or discharged by
such officer as may be so specified.

ppotea~onofaotion
9. (1)NO suit, prosecutioia or other legal prow~under the coeding shall lie against any persoil for allything which
Aet.

19473

is in good faith done or intended to be done in pnrsuanco of this Act or any order mado thereunder.
(2) No suit or other logal proceeding shall lie
again$$ the Crown for any damage- caused or likely
to be caused by anything in good faith dono or intonded to be dono in pursuance of this Act or any order
mado thereunder.

-peel
of Ord.
lid). The Requisitioned L m d (Continuanoe of
XltX of 184.6.
Powers) Ordinance, 1946, is hereby repoaled ; a l ~ d

saything dona in exarcise of any PGWm coilforred by

or uilder the said Ordinance shall bs deemed t o have
been done in exercise of powergconforred by or under
this Act, as if bhis Act had commenced on the 1 s t day
of October, 1946.

ACT No. XYIII

[PASSEDBY THE INDIAF
LEGISLATURE]
(Received the asselzl o/ lhe Gove7~1zorG ~ i z e i ~ a01%l the 24th M w c h , 1947.)
An Act to aontinuc for a limited &iod powers to prohibit o r
control imports and exports

tr

I
rL

k,
B

b*-

H'EHEAS it Ss expedient to coriti~luefor a limited period

polvers to prohibit, restrict or otherwise control imports into
and exports from
. Brihish India ;
It is hereby enacted as follows :-

$-

k-.
k+

1.. ( 1 ) This Act may be called the Irnpor,s and Export"brt

title, extents
(Control) Act, 1947.
commenoement
and duration.
( 2 ) I t extends to the whole of'~ritish India.
(3) I t shall come inio force on the 25th day of March, 19479
:and shs,Il remain in forcepr a period of three years only.,
2. In t h i ~Act,\
I aterpretation.

@
L

'

f
g
e

tk

$5

:5.
i

i
I'-

i\

FI.
p

(a) " Customs-collector " meanfi a Customs-collector VIIl 1818,

as defined in the Soa Customs Act, 1878, or aCoUector
of Land Customs appointed under the Land Customs Act, XIXof 1924.
1924 ;
(b) " import " and " export " mean respectively
,
bringing into, and taking out of, British India by seq, land
or air ;
(c) " oEcer of Customs " means an officer of Customs
appointed under the Sea Customs Act, 1878, oy &Land
Customs QEcer appofnt,ed under the Land Customs Act,
1924.
3. ( I ) The Central Government may, by order published in J?owm t o prohibit
the official Gazette, make provision for prohibiting, restrioting or
otherwise controlling, in all cases or in specified classes of oases,
and subject to such exception^, if any, as may be made hy or
under the order,- (a) the import, export, carrirge coastwise or c hipmmt as ships' stores of goods of sny sp cified descrip.
tion ;
J
(b) the bringing into any port or pl8oe in British
India of goods of any specified desoripJion intended t c
be taken out of British India vithoui being removed
from the ship or conveyance in which they are being
carried.

~ ~ z ~ ~ ~ ~ r t s

C
f

2,;
%

'I

i
k
F

e.
g

k*

$
k,

:?,.

( 2 ) All goods to mrhich any order under sub-section (1)applies

shall be deemed to be goods of which the import or export has
been prohibited or restricted under section 19 of the Sea Customs
a,
~ l
8 . Act, 1878, and all tlle provisions of that Act shall have effect ac- V ~of 194'1
:
cordingly, except that section 183 thereof shall have en'ect as if
for the word " shall " thercin the word " may " were substitu.
if
ted.
I

!;a,

$,

:>
f.

(3) Notwithstanding anything corrtained in the aforesaid

Act, the Central Government may, by order. published in the 06cia1 Gazette, prohibit, restrict or impose conditions on the clearance,
whether for home consumption or for shipment abroad, of any
goads or clasp oi goods imported into British India.
1 ' ~ i canna
~ 1 or l h d .

Imports and Exports ( C o n b o l )

[ACT YVIII OF 1947r

4. All orders made under rule 84 of the Defence of India

Rules or that rule as continued in force by the Emergency Provisions (Continuance) Ordirjance, 1946, and in force immediately
before the commencement 6f this Act shall, so far as they are not
inconsistent with the provisions of this Act, continne in foroe
'and be deemed to have been
-- h&e ulidel. 1 h ~ rAot.
5. If any persoq contravene$any order made or deemed ta.
have been made under this kc%; he shall, without prejudice tcr
any confiscation or penalty to which he may be liablo under the
provisions of the Sea Customs Act, 1878, as applied by sub-section (2) of section 3, be punishable with imprisonment for a term
which may extend to one year, or with fine, or with both.
6. No Court shall take cognizance of any offence puizithablo
imnder section 6 except upon complaint in writing msde by a
Customs-collector or by anoffieel of Cnstoms authorised in writing
in this behalf by a Cnstoms-collector, and no Cofirt inferior
to that of a Presidency Magistrate or a Magistrate 01 the first
class shall try any such offence.
5=5A.-=7%z=--=L5s%.
-.
==---'9. No order made or deemed to h a v e x m a a e ";nunder this
Act shall be called ill question in any Court, and no suit, prosecution or other legal proceeding shall li5 against any person for
anybhing in good faith dono or intended to be done under this
Act or any order made or deemed to hayo been made ihereundw.
/<'

. -5- - - - -

*
CIPD-61 LD-

*
*
>

-7-

ACT No. XIX

(PASSED
BY
(Received

i?be

TI-IE

OF

1947

INDIAN
LEGISLA'I'UI~E!
011 the 24th MaroE, 13i7.1

assent o j the Governor General

Act to grovidida for ths cos5rol, of reylEs and evictloas, and 20 r

tha 'leas:3 to GOY:rnmjnk of pr~mis3suDon k h i r becoming va~ant,
ia cdrtain a r m irz fh3 Psovimces of D ~ l h and
i Ajmsr-N?swara.

$9

'\V..

4 REAS it is expedient to provide for t%econtrol of rents and

evictions, aud .for tho 1m.w t o Gov+r~montof premibes upon
thoilt becornitlg vacant, in certain areas in the Pruvi~icesof Delhi
m d Ajmer-M3rwara ;
I t is hereby enacted as follows :I. (I)This Act may be called the Delhi arid Ajrner-Merwara BhorCtitle,ex&smn&
Rent Control Act, 1947.
rammaoemeaC
and dm&ca
(2) I t extendri to the areas specified in the Yirst Sohedule, and
szsh othsr areas in the Province of Delhi or Ajmer-Merwara as Lhe
Central Government may from time to time specify bp notification
in the afficial Gazettc ; but it shall not apply( a ) to any premises the oonstruotion of which is not oompleted and which are not let to a tenant before the commencement of this Act, or
( h ) to any premises belon,aing to the Government, or
fc) to m y tenmlcg or othw like relationship a.eahd
by a
grant from the Governmerit in cespech of premises taken on leme
car reqnisitioned by the Government.
(3) It shall come into force on the 24th day of March 2947, and
shall remain in foroe for a period of two years :
_Provided th%tthe Centrai Government mazy,by aaokiGcation i n
$he official Gazette, direct that it shall remain in force for a further
period not exceeding two years :
Provided further that tth Cer~t~raJ
Government may at any
time, by notification in the official Gazette, &eat! that it shall
m s e to be in force in suoh meas aa may be -spec%& in the notification on ~ u c hdate as may be ao ~pecified.
(4) Section 6 of the General Clauses Aat, 189'7, shall apply xofxm'i.
upon the expiry of this Act in any ares as if it had then
been repealed by a Central Act.
'
2. I n this Act, unless there is anything repugnant in the sub- DeBnitbm.
ject or eontext,(a) " landlord " includes any person who for the time being
is receiving or is entitled to receivo the rent of m y premises, whether
on his own account or as an agent, - trustee, guardian or
receiver for any other person, or who would so receive the rent or be
entitled to receive the rent if the premises were let to s tenant ;
(b) " premiscs "means wny building or part of a bnilding which
is, or is intended to be, let separately for use as a residence or for
ommercial use or for any other purpose, and includes(i)the garden, grounds and outhouses, if any, appertaining to such building or part of a building, and
(ii) any furniture supplied by the landlord for uso in
auch building or part of a building,
ut does not include a room in a dharamshala, hotel dr Iodging
ouse ;
Price anna 1 or l & d .

j
1

,.?elhi and A j m e r - M e r w a ~ u Esnt Control

[AOT XIX
" standard rent ", in rclation to any
means(i) stn;ndard rent of the premises as deBrmine.d- in accord~noa
- with the provisioim of tho Second Schedule, or
(ii).wbero the standard rent hes heen fixed hy the COIE~~lnd~r"
mction '7, the rent ns fixt)d by the Court;
(d) " tenant " means a person mho takes on rent any pi-emisera
for his own occupalion or for the occupation of any person dependent on him but does not include a collector of rents or any
middleman who takes or has taken any premises on lease with s
view to sub-letting them to another person.
8. (1)Except where rent is liable to periodical increment by
otion of peyby. wag of virtue of an agreement entered into before the 1st day of January,
1939, or where rent is payable under a lcase entered into before
the 1st day of January, 1939, which has not expired beforc the $rat
day of the period for which the rent is claimed, no tenant shall,
notwithstanding anything contained in any contract, be liable t o
pay to his landlord for occupation of any premises any sum in excess of the standard rent of those premises, unless such sum may
*lawfunybe added to the standard rent in accordance with the proyisions :of this Act.
(2) Ally agreement for the payment of rent in excess of tbct
erkanda~dran%shall be null and void and shall be construed as if i B
was an agreement for payment of the standard rent only.
4. (1) Where a part of the premises let for ucjs hae been
80, sublet by the tenant then, without prejudice t o the provisions
of section 9,(a) the landlord may increase the rent payable by the tenant( i ) in +he .case of premisea let for residential purposes by an
amount not exceeding 1 4 per cent. of the standard rent of
the part sublet ; end
(ii) in the cast?of premises let for other pu'ipses by an amount
not exceeding 25 per cent. of the standad rent of the part
sublet ;
(b) the tenant m;ty irrcrsase the reht payable by the sub-tenant-(i)
in the case of premises let for rbidential purposes b y s n
amount not exceeding 25 per oent. of the standard renti of
the part aublet ; and
./
(ii) in the oase of premises let for other purposes by an amount
not exceeding 50 Ijer c y ~ tof
. the standard rent of the part
sublet ;
(c) .the tenant ah&, on being so requested in writing by tbe
landord, .supply him within fourteen days th~mafter a state.
- . merit in writing @Gng hlJ particulars of any subletting indudtng the rent charged.
~x-~lanation.-~or
the purposes of this sub-section,-%he stand&d rent of the part sublet shall be an nmourt bearing such pro.
portion bo the standard rent of the premiswi as may he reasonable
h v b g regard t o the extent of the part sublet and other relevant
considerations.
' (2) Where thelandlord has at any time whethe: before or
&er the commencement of tl.iis Act, incurred expenditure on any
improvement or structural alteration of the premises not b e i ~ ~
expenditure on decoration or normal repairs, and the oost of that
fmprovemont or structural alteration has not been taken into
account in determiiling the standard rent of the premises,'he may
increase the rent per year by an amount not exceeding six a a
one-quarter pcr cent. of such cost.
.

(c)

Ddhi and Ajmer-,Merwara Rent Control,

(3) Where the landlord pays in respect of tke premises a n y

oharge for electricity or water consumed in the premises, or a n y
other charge~leviedby a local authority having jurisdiction in the
- area which is ordinarily pa.yable by the tenant, he may recover
from the tenant any amount so paid by him; but no
landlord shall recover from his tenant, whether by means of
an increase in rent or otherwise, the-amount of any .tax on buildosed in respect of t h e , premises occupied by t h e

..

nothing in this sub-section 'shall affect the

qnant under an agreement,, express or implied, to
time the amount of any such tax as aforesaid,
. . .

not be lawful for the landlord or any person p ~

~
l
acting or purporting to act on behalf of the landlord or the benant by lendlord
Or any person acting or purporting to act on behalf 01 the tenant, t o
Ip
eiaim or receive, in consideration of the grant, continuance or renewal of a tenancy or sub-tenancy of any premises payment of any
fine, premium, advance or other like sumin addition to rent, or, save
aa-otherwise provided in section 4 or section 7, any rent In excess
of the standard, rent of the premises.

op

..- ,";Bhl.*:~-~."d..s"d.li'.*.. .

all not be lawful for the tenant, or any porson

soting or purportkg to a d on hehalf of the tenant, or a sub-tenant
b claim or receive any payment in co~sideration of t h e relinq&hment of his tenancy of m y premises.
=,
-w,-a--t.

' 3

- * ~ ~ r l * " w s ~ ..
F w r w ";.
t g s s m h a l l apply to any payment made In
agreement entered into before the 1st day 'of
-a

-*-i

'.

.-,---

F:.-

'-4-7

i.

-.

llcctor of rents or midaleman shall be liable to pay t o

of a n y premises any sum by way of rental
the amount which he is entitled under this
tenant or tenants of thepremises.,

F,

,-.-~

-.

'

7. (1) If any dispute arises regarding the staifdard rent .payable

in respect
of any premises it shall be determined by the Court.
siaA:

..-.
ti.

kimitsltlonofIbd
biEity of mid*
men.

Behrmhetioaoi
dhpntea regardllw
wnb.

(2)'Where for any reason it is not possible t o determine the

etandard rent of any premises on the principles set forth in the
lSecond Schedule, the court may, on the ea~plicalionof any person
interested or of its own motion, determine the standard rent, and
similar
in so doing hall have regard to. the standard rents of
premises in the same locality and other relevant. comiderations.

:
.

:..- .--

(3) Where t h e standard rent of any premises has been settled

g - o n the basis of a lease for a period of one year or more and the court
&p has to determine the staqdard rent of the same premises on a lease
gi.for a period of less than one year or vice versa, the standard rent
%
shall be calculated in accordance with the Third Schedule.
9-. : .:., .-.l..:.. ; . .
..:..
. .
..
.
(4) Where the court determines the i.ta.ndar.d rent of any p ~ o - .
.
6
p 'i mises under thip section, the court ~ h ~determjxe
l l
the standard rent
siLof
t
h
e
premioes
in
an
unfurnished
state,
but
may
also
determine an
w..:
,&.:hdditional charge t o be payable on account of fittings or furnishings
: E.inoluded
in the lease, and i t shall be lawful for the l a n d l o r d t , re~
g<:.
: r;- aoover such additional charge from the teqant.

&

.x3

hs

gpi.

;
i
!

Z .
&7'

Delhi- and - A j ? n e r - M , e w a ~ aRmzt .Controlr

[ACT XIX

(5) In every case in which the court determines t h s standard

rent of any premises hnder this section i t shell appoidt a date from
which the standsrd refit so determine& shall be deemed t o have.
effect.

ie;;*.-

hoftern*.

.-IT
of1882.

8. (1) Where the 1ai:dord wkhes to imrease the rent, of any

premises he shell give the tenant notice of his intontion. t o make
the increase, and, in so far as such increase is permissible under
this Act., it ahau be due and recoverable only in respect of the
period cif tenancy after the end of the month in which the n o t i c ~
is given.
( 2 j Every notice under sub-section (7) bhall be in writing
signed by or on ljehal! of the landlord and giver1 Fa the manner
provided in section 106 of the Tranefer of Property Act, 1882,
(3) For the &voidance of doubt it i.3 hereby doclarud that
the provisions of $his section apy~ly equally to any, increase in
the rent payablo by a sub-tonant.
9. (1)Notwithstanding anything contained in.any contract, no.
oourt shall pass any decree in favour of a landlord, or make any
order, in favour of a landlord whether Lrl axecrrtlon of a daoree
or otherwise, evicting any tenant, - whether or not the period of
&he tenancy has terminated, unless it is satisfied either( a ) that the tenant has
iieit'he~. paid nor ijendered
the whole of any arreprs of rent due, within one month
of the service on him in the manner provided in seotiozk
106 of $ha Transfer of Property Act, 1382, of a * notice
of
.
demand by the landlord :
Provided that no evicfion shall ba ordered under this clause
if the t,eilant pays in court on the first day of hearing such arpems
of rent together with the costs of the suit ; or
( b ) that the tenant without the consent of ths.
landlord, has, whether before or after the commencement
of this Act,-

(i) used the premises for a purpoge other than that

for which t,hey were let, or
(it)

assigned, snblet, or o?herwite parted with the

possession of, the whole of t h e prenzises, or

( c ) that the tenant without t!io

consent of the landlord!

has, after the commencement of this Act, sublob
any part of the premises ; or

( d) that the

premises were let for use as a residenoe

and neither the tenant nor a,ny member of his family has
been residing therein for a period of six months immediately before the date of the institution of the suit for
eviction ; or

( e) t,hat purely residential premist:~ are required 60nn f l s .

by tlla lai~dlcirdwho is the owner of such pramises for

occnpation as a residence for himself o r , his family,
that he tleitlior has nor is able t o secure other suitable
accomnioda.tion, stid that he has acquired his intorest in thRpremises at a date prior to the begiruung of the tenancy op
the 2nd day of Julie, 1944, whichever is later or, if the in.
terest hRs devolved on him by inheritance or succession, hi&

'

Delhi and Ajnte~-iide~~wa~u.

Rewt Control
predecessor had acquired the interest a t a date prior t o the
beginning of the tenancy or the 2nd day df June, 1944
whichever' is later ; or
( f ) that the tenant after the commencement of ,this Aot has
built, acquired vacant posscssion of or been allotted a
suitable residence ; or
( 9 ) t h a t the premises were lei; t o the tenant for use
as a residence by reason of his boing in the service or
employment of the landlord, and t h a t t h e tenant has
ceased, whether before ' or after the commencement of
this Act, t o be in such service or employment ; or
( h ) t h a t the tenant has been guilty of oonduct which
i s a nuisanoe or annoyance t o the oooupiers of neighbouring
premises or other occupiers of the Fame premises ;or
(i) tha't the tenant has, ~ r 1 1 e t . hbefore
~
or after the commencemcnt of this Act, caused or permitted to be caused
substantial dama,ge to the ~renlises,or notwithstanding
previous notice has 11sod or dcalt with the premises in
s. malluer contrar.:,l t o a,ny condition imposed by
the Gavel-nmenk or the Delhi Improvement Trust on tho
land!orci ~vhilegirli2g him a lease of the land on which -the
premises are situated ; or
(j)that the l a ~ d l o r drequires tllc preiniscs in order i.o carry
out any building n:crlc(1:) a t the instauce of the Govercnlent or the Dclhl
Improvenlen:, Tr.uc?t in pv.rsnance of an iniprovement
schcinc, or dcvc.1opment scheme, ar
(ii) because t h e premises have become unsafe or unfit
for hulnan habitation :
Provided that no decree for e ~ ~ i c t i oshall
n
be passed on the
grounds set forth in clausea ( e ) and (i)unless the Cotpl.~~
is'satisfied after taking all the facts and circumstances into
consideration that i t is reasonable t o allow suoh eviction,:
provided further that where a decree evicting a tenant is
made o n tho groullds set. f ~ i r t hin ciause (el, t l ~ elandlord shall
- not, be entitled t o ob::a.in possession of the premises by process
of the Court iseued in execution, before the expiration of
a period of three moriths after thc date of t,he clcoree.
(2) For the purposes of clause ( b ) or cla~zae(c) of sub-seotion
(I), a c o u ~may
t
presume t h a t premises let for lise as a residenoe
were or are sublet b y t h e tenant in whole or in part t o another
person, if i t is satisfied t h a t such person, not being a servant of
t h e tenant or a member of t h e h m i l y of such servant, was or has -been residing in the premises or any part thoreof for a period ex.
ceeding one month otherwise than in oommensality with t h e tenant,
(3) W11rre a decree or .order e ~ i c t i n ga tenant is made on the
grouilds set forth in clause (e) of sub-section (1)and the landlord
fails t o occupy and use the prenlises as s re~idenccfor himself or
his family within two/ months of obtaining possession thereof, or
at any time vithin cice year of obtaining posscssion of the premises
lets the wllole or any ps1.t thereof .to any person other t811anthe
evicted tenant, the Court n ~ a y011 hhe application of the evicted
teriant place him in possession of the premises and
such
damages as it thinks fit apninst the landlord.
10. (1j The provisions c?f this section shall apply notwithstand- special pmphiofiing anything coiltained in section g., but only in relation t.o pre- rogkrding vwank mises in such areas as the Central Government may from tirue t o bui'*8itw.
t2imespecify by notification ir, the Oficial Gazette.
'

'

Z
bw*g

Delki and Ajmer-Metwara Rent Control

[ACT XIX

(2) Whoro any prelllises whiull have been let comprise oacank
grounds upon which i t is permissible under the building regulatiom.
or other municipal bye-laws for the time being in force to ereoG
another building, whether for use as a residence or for any other:
t
buildiilg is unable
purpose end the landlord proposing to ~ r e csuch
t o obtain possession of those grounds from the tenant by agreemenb
with him, the landlord may apply to the Conrt, and the Court may,
if it, is satisfied that tho landlord iu roedy and willing t u ovmmenas the work and that the severance of tbe vacant g~oundsfrom the
r a ~nf
t the premiges will not oouac undue hardship lJv the tenant,( a ) direct such severance,
(b) place the landlord in poasession of the vaortnkgrounds,
(c) determine the rent payabl? by the tenant thereafter in respect of tahore3t of the premises, and
(d) make such other orders aa it thinks fit in t h s
circumstances of the case.
*ma
11. (I) The provisions of this section shall apply only in relatioxz-"
pmb'
to6 premises mithin the T#t~~iicil?a,lit~y
of Mew Delhi which are, or are-,
in\ended to be, let for use as s residence.
( 2 ) Whenever any premises the standa~drent of which is no@

lms than two thousand and four hundred rupees per year becomes.
vacant, either by the landlord ceasing t o ocoupy the premises or
by the termination of a tenancy or by the eviction of a tenant or
by the release of the premises from requisition or otherwise,(a) the landiord shall, within seven days of the premisea
becoming vacant, give intimation thereof in writing to the
Estate Officer to tho Government of India ;
f+w
( 6 ) whether or not such intimation is given, the ateOfficermay serve on the landlord by post or otherwise a notice(i)informing him that the premises are required bythe Government for the duration of this Act or for such
shorter period as may be spccificd in the notice, and
( i i ) requiring him, and every person claiming under
..
him, to delivcr possession of the premises forthwith to.
such officer or-person as may be specified in the notice :
Provided that where the laridlord has given the intimation,
required by clause ( a ) no notice shsll be issued by the Estate
Oficer under clause ( b ) more than seven days after &hedelivery
to him of the intimstion :
Provided furthcr that nothing in this sub-sectiorr:
shall apply in respect of _any premises the possession
of which has been obtained by the landlord on the
basis of a decree or order made on the grounds set forth in
clause ( e ) of sub-section ( I ) of sect,ion 9 or in respect of any
premises which llave been released from requisition for the
occupation and use of the lalzdlord himself.
( 3 ) Upon the service of a notice under clakse ( b ) of sub-sertiom
( 2 )the premises shall be dcemed to have been leased to the Government for tho period specified in the notice, as from the date of the
delivery of the intimation under clause ( a ) of sub.section 12) or in
a case here no such~intimatiunhas been given. ae irom the date
on which possession of the prcmises is delivered in pursuance of
the notice, a ~ i dthe other tcrms ~fthe l e a ~ eshall be sudh as may be
agreed upon between the Goveri~montand the landlord or in default of agreement as may be determined by the court, in accordenoe wi$h the provisions of this Act.

*;:,

E:,,

.. .

.,,

#$.

1947.1

Delhi ancl Aimor-Morwa~aRon$ Controt

F>.:,
T:~,

8,;:.

( 4 ) I n every case where the landlord hag iu accordance wiG.h

&he pi-ovisions of sub-section (2) given intimation of any premises
$$.ecoming vacant and tho premises are not taken on lease by the
Government under this section, t'ne Governmerit shall pay Lo the
,..#,&ndlord a, sum equa,l to one-fiftysecond of the fitsndard rent per
$par of the premises.
6
(5) Any premises taken on lcase by the Government under
i~
,fiqc.t,innma,y he put tn Rny such use as tho Co'\ler5nrnent thinko
, and in particnlar the Government may permit the use of the
remis'cs for the purpoFes of uny public in~:tit,u+,ion
or any foFeign
@,mbassy, legat,ion or consulate or any I-Iigh Commissioner or Trade
pornmissioner,
<.,
or as a residence by any ofticer in the service of- the
~.overnrnentor of a foreign embassy, logation or consulate or of
$2.
High Commissioner or Trade C ~ r n ~ i s s i c n e r .
,.,
12 (1) The Iancllnrd shall be bound to keep in good and Larn&rd.sdutg*,ba.
predeas \
g5enantalnle repsir R I I ~premisek to which t h i ~Act applies except
good repair.
@h oases where the tenant has undertakan by agreement to keep
k%he
premises in repair.
c:'
(2) If the landlord neglects to make, withill a reasonable time
,. ,.
!after notice, any repairs which he is bound to make under
$$ub-section (I),the tenant may make the same himself, and deduct
$$$he expenses of such repairs from the rent., or .~th_erwIsereoever
k$t
from the landlord :
8
L..
$
. Provided that the amount so deducted or recoverable i n
$:+ayyear shall not exceed one twelfth of the rent payable by the
&-fenant for that year.
k+,
18. ( 1 ) If any :person fails to comply with the provisions ~
~
b
$efolause (c) of ~ub-section(1) of section 4, or supplies under that
.&,ala;uuea stat:;mgnt which is falee in any material particular, ha
$:&all be punishable with fine which may extend to one
g$housand rupees.
t',.
(2) Jf any person receives any payment prohibited by sub:gL%aotion
.
( 1 ) ,or sub-section (2) of section 5, he,shs.ll bc:, punished
@Mth fine which shaU not be less than the amoilnt so received by
?::.him but. dhau not exceed that amount by more than one thousand
k,,
g,*.cupeoa, and shall also be punishable with simple iuprisoriment
$-fora term which may extend to three monthe.
$;
;
(3) Notwithstanding . anythirrg oontained in the Code sf
f?minalProcedure,
1898, m y Magistrate of the first class may v d IW.
@.passa ~entenceof fine exceeding one t h o u s a ~ dn1pet;a or. a perg . ~ ~ oconvicted
n
of an offence punishable under sub-section (2) of
?.this
sectiorl.
"i
.
(4) No court shall try any person for an offence punishable
@under sub-sec~ior!(2)of tbis section after the spiry of three months
i
!;.from the date of the commission of the offence unless complaint
?:?&. reapect of the offence has been mado to a Magistrate within
Be?- thosa three months.
g...
(5) If any person contravenes the provisior,s of clause (Q)
4;
gi..af eub-section ( 2 ) of section I I, or f ~ i kto oo,mply with a requirea n t under clause ( h )thereof, 1x3 shell be plmishable- with h e
f!-vhich m a r extend to one thonsarid rupees.
14. (1) Exoept aq mag be otherwise provided by rules made JueisdioSion oE
i:t
under sub-section (Z), any guestion whkh under t h i s Act is t o be OoUrts*
$:determined by the court may be dete~mi:zcdbg a ~y court whioh
k..would have jurisdictio;~to he4r and dwid.: a suii fo- eviction of a
&j tonant. from the premises in r e ~ p e c of
t which the question arises,

W..

r..,

!
I

I
i

C'

,.

.,

.a j

Ii

i-i

P*
r-

g.
L..

1
i

Delhi and Ajmey-&!e~.wuraReni. Conlyol

[ACT XIX

(2) With the col3curre~lce of the Chief Commi~sioner, tho

Bigh Court may make rules to detsrrni ~e tile u1;tsses oT courts
which shall have power to hoar and decide origi.la1 cases, appeals
alzd applicatio~lsfor revision and to deal with execution proceedings under this Act and the procedure to be followed by them.
(3) The paver coizferrcd by sub-seotioli (2) shall include
p w e r to determine in what circu.mstances the pxrties shall !1%ve
a right to appeal or apply for review orcr revisioii in cases under
this Act, and furthey to determiize how and by what anthorit3
it shall be d3cided 3,vh~therany particular oase shall be deemed
to bo a case under this Act.
(4) All rules ma&-:under sub-sectio~z(2) shall be pxblished
in the Official Gazette.
(5) The provisions of this Act and of ally rules made onder
sub-sectron (2) shall,' in respect of any case und'er this AcL, have
eEect noiwithsta~lding anythil?g to the contrary in the @ode
of Civil Procedure, 1908, or any other law.
V d 1008
ead mv15. ( 1 ) The -Delhi Rent Control Ordinance, 1944, i h e
New Delhi House Rent Control Order, 1939, and the Ajmer-Merwara
In*
XXVof 1944.
Control of Rent and Eviction Order, 1946 are hereby repealed ;
but the repeal shall not aKect Pun'eb Aot
(a) the previous operation of, or anything duly done
2i od 194.1.
or suffered to be done under, the said Ordi rlmce or Orders; or
( 6 ) any right, privilege, obligation or liability acquired,
accrued or incurred under the said Ordinance or orders ;
or
(c) any penalty, forfeiture or punishment incurred in
respect of any contravention of the said Ordinance or
Orders ; or
(d) any investigation, legal proceeding or remedy in
. - respect of any such right, privilege, obligation, liability,
penalty, forfeiture or punishment as aforesaid ;
and any such investigation, legal proceeding or remedy may be
instituted, continued or enforced and any such penalty, forfeiture
or punishment may be imposed, as if the said Ordinance and Orders
had not been repealed, and had been duly made and continued
in force.
(2) The Punjab Urban Rent Restriction Act, 1941, shall cease t o
Paajeb dotx of
'1941.
have effect in the Province of Delhi.

THE FIRST SCHEDULE

[See section 1 (2)]

A.

AREASTO ~
C THE
H ACT EXTENDS
T h e Province of De1h.i1. The Municipality of Delhi ;
2. The Municipality of New Delhi ;
3. The Cantonment of Delhi ;
4. The Notified Area of the Civil Station, Delhi ;
5. The Municipality of 8hahdm-a.

T h e Province of Ajmer-Memourn1. The Municipality of Ai mer and all land within one miie
of the limits of that Municipality ;
2. Tho Municipality of Beawar and all. land within one
mile of the limits of that Municipality :
- 3. - The Cantonmeilt of Nasirabad and all land within
mile of the limits of that Cantonment.
F.

OF

1947.1

Delhi and Ajmor-Ye~waraRent Conti-01

THE SECOND SCHEDULE

bee section 2 (c)] .

?a

PART A
PR~~I~IO
FOR
N SDETBRMTNISG T H E STAN'DAXD RENT Cllr
PRZMSES IN THE P R O ~ O OF
E DELHI

"

1. In this Part of this Schedule, ',' )?,asic ront

in relahion
any promiyes meanshoen determined

X X V crf 11944,.

( i ) the regt a t which tho promlms were let on &he

IS$ clay of November, 1939, or
(ii) if the preknises were not 1st o n tbat dab, the
r e n t a t whiclz they were first let aftor that date.

tho same

4bs

the

n respect of wkich rent is pa,yable,

paragraph 2 s.ppUos, are let. for the

sidence or for any of the purposes
sen ed~luc?ationalinstitution, a publio library
n orpl~ana,ge,the standard rent of the ppremim
rent increased by--asic rent per annun is no6 mow
( b ) 15 5,8% thbreor, if tbs besiii renf gns ,:%.mumia more t b a ~
but not more than Rs. 600,

8. 300,

thereof, if the basic. rant per annum i s

RI0r.e

man

ere the premises .in respect of which rent is payable,

being premises t o which paragraph' 2 applies, are let for any
pose other than those mentioned in paragraph 3, the standrent of the' premises shall be the hasic rent increased by twice
t by which it would be increased under parigraph 3
ises wtre let ifor a purpose mentioned in that parae the premise8 in respect
whioh rent ispayable, not
es to which paragraph 2 appl!"~, ara used mainly BLB
and illcidelitally for business 01, profession, the s t a ~ d a r d
R '6h.e !emsari of the renf; as calculated

Dslhi and Ajmer-Memoara R e n t Control

.
PART B

[AOT XIX

1. I n this Part of this Schedule, " basio rent " in relation to

any premises means(a) where the fair rent of the premises has been determined
or re-determined under the provisions of the Ajmer House Rellt
Control Order, 1943, the rent as so determined, or, as the case
may be, re-determined ;
(6) in any other case,(i) the rent at which the premises were let on the
1st day of September, 1939, or
(ii) if the premises were not let on that date, the
rent at which they were first let after that date.
2. Where the premises in respect of which rent is payable
were let, for whatever purpose, after the 2nd day of June,
1944, the standard rent of the premises shall be the same as
the bacic rent thereof.

'

3. Where the premises in respect of which rent is payable

are let for use as a residence, the standard rent of the prcmises
shall be the basic rent increased by-( a ) 89% thereof, if the basic rent per annurn is not more
+.ban Rs. 300,

( b ) 12&%thereof, if the basic rent per'annum is inore than

Rs. 300 but not more than Rs. 600,
(c) 184% thereof if the basic rent per annum is more than
Rs. 600, but not more than Rs. 1,200, or
i d ) 25% thereof if the basic Ient per anizum is more than
Rs. 1,200.
4. Where the premises in respect of which rent is payable
are let for any purpose other than use as a residence, the standard
rent of the premises shall be the basic rent increased by(a,) 25% thereof, if the basic rent per aimurn is not more than
Rs. 600,
( b ) 379% thereof, if the basic rent per annum is more than
Rs. 600, but not more than Rs. 1,200, or
( c ) 50% thereof, if the basio rent per annum is more than
Rs. 1,200.
5. Where the premises in respect of wlzich rent is payabIo, not
being premises t o which paragraph 2 applies, are used mainly as
residence and incidentally for business or profession, the standard
rent of the premises shall bo the mean of the rent as calculated
I
under paragraphs 3 and 4.

-THE THIRD SCHEDULE

[Xee section 7 (3)]

. METHODO F OALCULATING STANDARD

RENTSIhr TEE CASES REFEBBED
TO I N SUB PECTIOPT

(3) OB

SECTION

If the stscndard rent of premises for a tenancy of twelve months

or more is R , the standard rent for any of the\ ahorter p e rjcd

-1947.1

Period of Tenancy

StmditrdRent

R More than 11 months, but not more than 12 months

ore than 10 months, but not more than 11 months
More than 9 months, but not more than 10 months
ore than 8 months, but not more than 9 months
ore then 7 months, but not more than 8 months

f More than 6 months, but not more than 7 months

g-

.
.

.
.

Bdore than 4 months, but not more than 6 months

More than 3 months. but not more than 4 months

@ More than
L@

2 months, but not more than 3 months

kg l o r e t h a o l month, but not more than

INO~
k

more than 1 mootb

1
E

[i

!
i
F
k

k
$
C

2 month.

R x

--

1200
1116

1200
1040
R x - 1200
980
R x 1200
900
R x - 1200
800
R X 1200
680
R x - 1200
540
EX-1200
380
R x - 1200
190
R X -

12bO

I
1
1

1200
1160

'R

R x -

'

1188

. .

iI

. .
.

More than 5 months, but not more than 6 months

Fg
K

'

DelhA and Rjmer-M,ehoara Rent Cont~ol ,

@ peoified in column 1 ahall be as set forth in column 2 of t h e
ollowing table, and wice versa, namely :OF

-.

ACT No. XX
E'

!F

b"

OF

1947

[PASSED
BY THE I N D ~LEGISLATURE]
AN

(Received t h e assent of the C o v e ~ n Genel-a1

~~.
on the 31st Ma~ch,194'7.)

An Act to give effect to the financial proposds of the Central Gov@rnmentfor the yoar begining on the let day of April 1&.

HERBAS i t is expedient to discontinue the duty on salt

manufactured in or imported into, British In&&, tb fix
maximum rates of postage under the Indian Post Office Act, vI 0' '898.
1848 to continue, subject to certain modifications, for a further
period of one year the additional duties of customs imposed
by section 6 of the Indian Finance Act, 1942. t o continue XII of 1942.
the temporary export duty on raw cotton and the enhanced
rates of export duties on raw jute and jute manufactures, to
enhance the export duty on tea, to fix ratesof income-tax
and super-tax, and to make certain provisions relating t o
income-tax, super-tax and excess profits tax ;

It is hereby enacted as fbllows :-

1. (I) This Act may be called t h c Indian E'inanoe Aot

1947.

ahor* title
extent.

(2) I,t e x t e n h t o the whole of' British India,

2. For the year beginning on the 1st day of April 1947, no Dlsoontinuante
duty.
duty sball be levied on salt manufactured in, or imported by
sea or by land into, Britisb India
3. For the year beginning on the 1st day of April 1947, Inlandpostage
t h e Schedule contained in t h e First Schedule to the Indian
Finance Act, 1948, shall again be inserted in the Indian Post
' YI of 1898.
Office Act, 1898, as the First Schedule t o that Act.
,

4. The additional duties of clraboms on certain goods charge- Continuation of

able with EL duty of c i t u m s onder the First Schedule t o the ~
?
~
~
Indian Tariff Act, 1934, or under the said Schedule read with posed by
6
any notification of the Central Government for the time being Act XI1 of 19/91.
in force, imposed up to the 31st day of March 1943 by section XXX1lof
6 of the Tndian Finance Act, 1942. and continued, subject to
certain bodifications, u!) to the 31st day of &'larch 1947, b y
sectiorl 5 of the Tndian Finance Act, 1946, shall continue to be VII of 1946.
levied and collected, tts provided in the said section 6 and
subject to the aforesaid modifications, up to the 31st day of
Rlaruh 1948
Price annn 1 01. l k r i

'

.,

.-

In.din;n Fin.nn'os

Pro13sion

[ACT

xx

5. ( 1 ) For the Secon-d Schedule to the Indiah Tariff- Acb

regard-

1934, the following shall be substituted, namely :-

bmpor a r y dutiea of
customa a n d enhanoed
rates of duties of
.ouatoms.
XXXII of 1034.

" THE SECONDSCHEDULE

Export TarifS
Item No.

~ a b ofo article

Rate of duty

.
1 BAWJUTE (other than Fimlipatsm jute)(1) Cuttings .
.

( 2 ) All other deacript,ioos

.. z.8.'4-8 per

bale of
400 lbs.
Ra. 1 6 ~ e bale
r
of
400 Lba.

J u q MANUFACTURE^ (other than of Bimlipa.

tam jute), when not in actual use as coverings, recoptaclos or biudinga for other goods(1) Sacking (cloth, bags, twist, yam, rope a n d
twine)
.
Rs. K O per ton,
(2) Hessianu,md all other desgriptions of jute
mauufaotures not otherwise apecified
Rs. 80 per ton.
3 RAWOOTTON
.
At such rate not exceediug Re. 76 per
bale of 400 lbs. ae
the Central Government by notification in the official
Gazette may from
time t o tims determine.
4 RIOE, with or without husk, including rico
%our b u t excluding rioe bran and rice dust.
Two annas and thrwhich are free
pies per standard
maund .
6 TEA
. Four annas per lb."
2

.
.

XXVI of 104'8.
IiXV,a 1948.
II of 5941.
Tnoome-fax and

-upr-tax.

(2) The following Ordinances are hereby repealed,

namely :(a) The Indian Tariff Act (Amendment) Ordinance, 1946 ;
(b) The Indian Tariff Act (Second Amendment) OsdiDance, 1946 ;
(c) The Ihdian Tariff (Amendment) Ordinance, 1947.
6, (I) Subject t o the provisions of sub-sections (3), ( 9 ) , 5 )
and ($), for the year beginning on the 1st day of April 1947(a)income-tax shall be charged
a t the rates specified in
.
Part 1 of the Schedule, and - .
.
(6) rates of super-tax shali, for the purposes of section 56'
of.the Indian Income-tax Ack, 1022, he those specified in Pclrt .
IF of the Bchedule.
,
(2) I n making any assessn;ent for the year ending on t h e
31st day of March 1948, thera shall be deductad from the t~ertB
income of an assessee, in accordance with the provisions of
.section 16A of tho Indian Income-tax Act, 1922, s.0 &mount t o one-fifth of the ea.med income, if any, included. in his
total income, but not; exceeding in any case four thousund
rqpem.

i
i

!
i

1i.

'

XI of 1822.

i
,

.
QP

1947.1

e,

Indian Finance

(3) I n making any assessment for tihe year ending on the

3Jst day of March 1948,(a) where the total income of an assessee, not being a
ny, includes any income chargeable under the head
" as rcduccd by the deduction for earned income
thereto, or any income chargeable under the
rest on securities ", or any income from dividends
spec^ of which he is deemed under section 49B of the
n Income-tax Act, 1922. to have paid ' income-tax
sed in British India, the income-tax payable by the
see on that part of his total income which consists of
inclusions shall be an amount bearing to the total
unt of income-tax
according to the rates a,ppEe under the operation of the Indian Finalnee Act, 1946,
n his total
income the same proportion an the amount
f such inclusions bears to his total income ;
where the total income of an assessee, not being a
y, includes any income chargeable under the head
es " on which super-tax has been or might have
ducted under the provisions of sub-section (2) of
ection 18 of the Indialn Income-tax Act, 1922, the super-tax
payable by the assessee on that portion of .his total income
which consists of such inclusion shall be an amount bearing to
the total amount of super-tax payable according to the rates
applicable under the operation of the Indian Pinance Act,
1946, on his total income the same proportion as L11e amount
of'such inclusion bears to his total income.
(4) I n making any assessment for the year ending on the
31st day of March 1948, where the total income of an assessea
consists partly of earned income and partly of unearned income, the super-tax payable by him shall be(i) on that part of the earned income chargeable under
the head "Salaries" to which clause (b) of sub-section
(3) applies, the amount of super-tax computed in accordance-with the provisions of that sub-section,
plus
(ii) on the remainder of the earned income, the amount
xbhich bears to the total amount of super-tax which
would have been payable on his t o t d income had it
consisted wholIy of earned income the same proportion as such remainder bears to his total income,

plus
(iii) on the unearned income, the amount which bearrs to
the total amount of super-tax which would have boen
payable on his total income had it consisted wholly
of unearned income the same proportion as the
unearned income bears to his total income.
(5) I n daking any assessment for the year ending on the
2lst day of March '1948,( a ) whqre the total income of a company includes an
profits and gaina from life insurance business; f
.

Indinn Finance

[ACIT

xx

super-tax) payable by the company shall be reduced

by an amount computed a t the rate of two annas in
the rupee on that part of its total income which consists of such inclusion.;
( b ) where the total income of an assessee, not being a
company, includes any profits and gains from life
insurance business, the income-tax and super-tax
pay?ble by the assessee on that part of his total income
which consists of such inclusion shall be an amount
bearing to the total amount of such taxes payable
according to the rates applicable under the operation
of the Indian Finance Act, 1942, on his total income
the same proportion as the amount of such inclusion
hears to his'total income, so however that the aggregate of the taxes so computed in respect of such inclusion shall not in a n 4 case, exceed the amount of tax
payable on such inclusion a t the rate of five annas
.in
the rupee.

(6) I n aases to which section 17 of the Indian Income-tax

Act, 1922, applies, the tax chargeable shall be determined as
provided in that section but with reference to the rates iniposed
by sub-section (I),and in accordance, where applicable, with
t,he provisions of sub-sections (31, (4) and (5) of this aection

(7) For the purposes of making any deduction of incometax in the year be.$nning on the 1st day of April 1947,, under
sub-section (2)or sub-section (2B)of ~ection18 of tho Indian
'Income-tax Act, 1922, from any earned inrome chargeable
under the head "Salaries", the estimated- totcll income of the
assessee under thia head shall, in computing the inc3me-tax
to he deducted, be reduced by an amount equal to one-fifth
of such earned income, but not exceedin? in any case four
thousand rupees
\

( 8 ) For the purposes of this section and of the rates of

tax imposed thereby, the expression " total income " means
total income as determined for the purposes of income-tax
or. super-tax, as the case may be, in aceordance with the provisions of the Indian-Income-tax Act, 1922, and the expression
" earned income " has the meaning assigned to i t in clause
(6AA)of section 2 of that Act.

7. To sub-section (2) of aection 10 of the Indian Finance

Act, 1942, the following proviso shall be added, namely :-

" Provided thab if it is subsequently found that the

sum so repaid was excessive, the excess repayment
shall be recoverable, and the provision^ of'law re.
ferrcd to in sub-section (4) of section 2 of the Excess
Profits Tax Ordinance, 1943, shall apply to the
payment and recovery of the amount of the excess
repayment as if that amount were a deposit required
to be made under that section, but notwithstanding
the provisions of sub-section (7) of section 46 of the

lndian Finance

Indian Income-tax Act, 1922, as applied by the

'said sub-section (4), such recovery may be made
at any time."

=of

A.-In
the case of every individual, Hindu undivided
ily, unregistered firm and other association of persons
being a case to which paragraph B of this Part appliesRate

. On the first Rs. 1,600 of total inoome .

. Nil.
. One a m a in the rupee.
, On the next Rs. 3,500 of total income.
3. On the next Rs. 6,000 of tots1 income .
. Two snnas in the rupee.
4. On the next Rs. 6,000 of total income
5. On the balance of tots1 income

Three and a half annas in

the rupee.
Five annas in the rupee.

Provided t h a t
(i) no income-%ax shall be payable on 9 total income
which, before deduction of the allowance, if any, for ehrned
income, does not exceed Rs. 2,600 ;
(ii) the income-tax payable shall in no case exceed half
-the amount by which the total income (before deduction of
$he said allowance, if any, for earned income) exceeds
a s . 2,500 ;
(iii) the income-tax ppyable on the total income as re- duced by the allowance for earned income shall not exceed
,

Pk

( a ) asum bearing to half the amount by which the total

income (befare deduction of tha allowance for
earned income) exceeds Rs. 2,500 the same proportion as such reduced total incom: bears to the
unreduced total income, or
(b) the inccrrne-tax payable on the income so reduced
a t the rates herein specified,whichever is less.
B.-In the case of every company and local authority, anti,
In every case in which under the provisions of the Indian
Znaome-tax Act, 1922, income-tax is to be cbarged a t the
ma,ximum rateRate
.On the whole of total income

Five annas in the

rnpee.

i331-

PARTI1
Rates of Super-tux
A.-In
the case of every individual, Hindu undivided
family, unregirjtered firm and ohher n,s~ociationof persons,
not being a case to which any other para raph of this Part
appliesf
Rate, if income
wholly earned.
1. On the first Rs. 26,000 of

totalincome .
2. On the next Rs. 5,000 of
total income.
3. On the next Rs. 5,000 of
total income.
4. On the next Rs. 10,000 of
total income.
8. On the next Rs. 10,000 of
total income.
6. Onthe next Rs. 10,000 of
total income.
7. On the next Rs. 10,000 of
total iiiaome.
8. On the next Rs. 15,000 of
total income.
9. On the next Rs. 15,000 of
total income.
10. On the next Rs. 15,000 of
total income.
11. On the next Rs. 30,000 of
total income.
12. On the balnnoe of total
income.

B.-In

Nil.

Rate, if income
wholly unearned.

Two annas in the

rupee.
Two and a half annas
in the rupee.
Three annas in the
rupee.
Four annas in the
rupee.
Five annas in the
r/upee.
Six annas in the
rupee.
Seven annas in the
rupee.
Eight annas in t.he
rupee.
Nine annas in the
rupee.
Ten annas in the
rupee.
Ten and e half annas
in tho rupee.

Nil.
Throe annras in the
rupee.
Three and a half
annas in tlie rupee.
Four annas in the
rupee.
Five annas in the
rupee.
Six annas in the rupee.
Sovon annas in the
rupee.
Eight annas in the
rupee.
Nine amias in the
rupee.
Ten allnas in the
rupee.
Ten and a half annas
in the rupee.
. Ten and a half anntas
in the rupee.

the case of every local authorityRate

On the whole of total income

TWO annas
rupee.

in the

C.-In
the case of an association of persons being a cooperative society, o:her than tho Banikatta Saltowners'
Society in the Bombay Presidency, for the time being registered under the Go-operative Societies Act, 1912, or under
an Act of a Provincial Legislature governing the registration
of co-operative societies-

(1) On the &st Rs. 25,000 of totaj

income .
. Nil.
(2) On the balance of total income

D.-In

Two lulnes in the

rupee.

the case of every company-

On the whole of total income

Rate
Two annas in the
rupee.

Indian Finano e
n respect of that past of the total income
he amount of div.denda payable a t a fixed
which does not exceed the amount of dividends, not
aya.ble a t a. fixed rate, declared in British
f tho whole or part of the previous year
assessment for the year ending on the 31st day of
amount by which such p~rL-

7..
..

l-

R &tie
. .

ceeds 30 per cent., but does not

exceed 40 per cent., of the total
income a.s so reduced . .
,
~ h r &annas in ther
rupee.

.
,

eeds.40per cent., but does not

exceed 50 per cent., of tho total
income as so reduced
,
Five annas in t h e
rupee.
(G)

exceeds 50 per cent. of the total

income as so reduced

Seven annas in t h e
rupee :

Provided t h a t

(i) n o additional super-tax shall be paya.ble where fiuch.

t is less than, or eqi~alto, five pel. cent, on the capital of.

part is more t h a n five per cent, on t h e

company,. the additional super-tax payable.
d by the amount of additional super-tax which.
t h e provisions of clause (i) of this proviso,
had such part. been equal to five per cent.
e compRny ; -

n a l super-ta,x shall bs ptlyab,!e cn!y -by s

hich the public are sub~tantially interested
ning of the Expk~.nationto sub-section ( I ) of
tion 23A of t.he Indian Incomertax Act, 1922, or a sub- HrPof i92Eiary company of such a cornpaany where the ~vholeof the
are capita! of such subsidiary company i~ held by the paront
company or, .by the nominees thereof.
.

Exp7ccnation.-For

the purposes of this paragraph,-

( a ) the expression " caj3ital of the c.ompa,r;p " nl~sll be

.
deemed t,o n!ean the paid-up share ca.pital a t the beginning
of the previous 7ea.f for the assessment for -the year encling
o n t h & . 31st da.v of Masch 1948 (other than capita: .entitled to a dividend a t a ' fixeci rate) pins- any reserves
other tha:n clepreciatio~~
reserves and reserves. for bad or
doubtful debts at tt!:.esanie date as diminished by the a~:ioun%
on deposit cn t5.e sams dn.te writh bhe Central Ci0ver11n1ent
under section 10 of the Indian Finance Act, 1.94% or section 2 XII of 1942:
o f the Rxcess Profits Tax Ordinanre, 1943.:
XVI of 194%
-.

1
i

I
I
f

.
.

.. -

.:

.'.'

'.

.:.

. . .

Indian Finance

..

[ACTxx

08 19471

) the expression dividend " shall be deemed to include

._any( bdistribution
included in that expression as defined in
"

.d

clause (6A) of section 2 of t h ? Indian Income-tax Act, 1922,

and anv s ~ c hdistribution made during the year ending on
the 31st 'ay of March 1948 shall be deemed to have been made
in respect of the whole or part of the previous year :

-%

(c) where any portion of the profits and gains of a company kj not included in its total income by reason of such
portion being exempt from tax under any provihion of t h e
Indian Income-tax Act, 1922, the capital of fib. company,
the total amount of d i ~ d e n d sand the amount of dividends
payable a t a fixed rate shall each be deemed to be the p,roportion tliareof that tha total income of the company bears
to ita tofal profits and gains.

i!

An Act to impose w special tax on a certain class of incorns

HEREAS it is expedient to imposes a special tax on
inoome arising from businew ;

It is herebg enacted as follows :his Act may be called the Business Profits TaX

Bho& title, a x b h .
oomzmmenmn+~.

;'

(2) T t extend8 to the whole of British India.

I t -shall come into force on such date as the Central
ent may, by notification in the official Gazette

w 2. I n this Act:, unlees there is anything repugnant. in the lntagp*thn.

pkbject or context,(I) " abatement " means, in respect of any chargeable
gaccounting period, a sum which bears t o a sum equal to-

!#L

(a) in the case of a company, not being a company deemed for the purposes of section 9 to be a
firm, six per cent. of the capital of the company on .the
first day of the said period computed in accordance
with Schedulo 11, or one lakh of rdpces, whicheve1
is greater, or

( 6 ) in the cme of a firm having(i) not more than two working paitners one
lakh of rupees, or
(ii) three worlring partners, one and a half,
lakhs of rupees, or
(iii) four or more workiilg partners, twu lakhs
of rupees, or
(c) in the case of a Hindu undivided family
two lakhs of rupees, or

(d) in any other case, one lakh of rupees,@thesame proportion as the said period bearn to the period of
gpone year ;

(2) " accounting period " in relation to any business means

~ e r i o dwhich is or has been determined as the ~revious
year for that business for the purposes of the Indian Income- XI
L

of 1w,2a

(3) " business " includes any trade, commerce or .manugfaoture, or any adventure in the nature of trade, commerce
Fer manufacture, or any profession or vocation fbe profits
&of which are chargeable according to the provimons of ~ection
5 10 of the Indian Income-tax Aot, 1922 :
Price annas 2 or 3 d .

of lg22c

,,..,,,u

~ u , b b b

[ACT SSI

1U9

13rcvided thzt where the functions of a company or of

a society incorpora ed by or under any enactment consist

wholly or maii~lyin the holding of illvestments or other property, tbe holding of t h e ii~vestrnentsor pr0pert.y shall be
deemed for the purpose of this definition to be
bu,'-111089
c~rriedon by such rompang or society :
Provided further t.hat all businesses to which this Act
applies carried on by the sanlo porson shall 130 treated as 0116
bw&ea for the purposes cf this Act;

(4) " chargeable accounting period " meansfa) any accounting period falling wholly within the term
beginning on the &st day of April, 1946, and ending on the .
thirty-first day of March, 1947 ;

(b) where any accounting period falls p a ~ t l ywithin and

partly without the said term, such part of that accou~iting
period a3 falls within the said term ;
/

VII of 1918.

(5) "Company" means a company as defined in the

'Indian Companies Act, 1913, .or formed in pursuance of an
Aot of Parliament or of Royal Charter or Letters Patent, or
of an Act of 1 he Legislature of a British possession or of a law
of an Indian Stato, and includes any foreign association,
whether. incorporated or not, which the Central Board of
Revenue may, by general or special order, declare to be a
company for the purposes of this Act :
( 8 ) "control of n company" means control direct or
indired of more than one half of the voting power attached
to the total issued paid-up share capital of the company,
or control veated by its Memorandum and Articles of
Association otherwise than by reference to such voting power :
Provided that the voting power attached t o shares held
by a nominee or trustee for any person shall be deemed for
the purpose of this definition t o be held by that person ;

(2') "deficiency of profits" means

(i) where profits have been made in any chargeable ao.

counting period, the amount by which such profits
fall short of the abatement in respect of that period ;
(ii) where a loss has been made in any chargoable accounting period, the amount of the loss added t o
the abaternont in respect of that period ;
(8) "director" includes any person occupying the position of a director by whatever name called and also includes
any person who -

(i) is a manager of the company or concerned in the

management of the business, and

(ii) is remunerated out of the funds of tho business, and
(iii) is the beneficial owner of not less than twenty per
cent. of the ordinary share capital of the company .

0 s 1947.1

<

~ u i ~ i f~i m
e j~i ~
t sTWS

g$rii,u

(9) "dividend" has the same meaning as in seotio 2 of

the Indian Income-tax Act , 1922 ;
XIof 1010.
?
k
(10) ' firm ", " partner ' ' and " partnership " have the
C
g game meanings respectively as in the Indian Partnership Act,
1932;
IXof LOSS,

f
k

(11) " fixed rate" in relation to dividends on share capipitd,.

other than ordihary share capital, includes a rate fluctuating in accordance with the maximum rate of income-tax ;

t.

(12) "loss" means a loss computed in the same manner

computed ;

1 a,for the purposes of this Act, profits are to be

(13) "ordinary share capital", in relation to a company,

Z meana all the issued share capital (by whatever name
- called) of the company, other than capital the holders where; of ha& a, right to a dividend a t a fixed rate but have no
' other right to share in the profits ofthe company;
(24) "person" includes a Hindu undivided family ;
5

(Id) "prescribed" means prescribed by rules made under

$his Act ;
(16) "profits" means profits as determined in accordanoo
with Schedule I ;
(17) "taxable profits" means the amount by which the

( profits during a chargeable acoounting .period exceed the

! abatement in respect of that period ;
?g

(18) " working partner " of a firm mea.nu a partner thcreof

['who is required-by the terms of the contsractof partnership to
&levoh substantially the whole of his time to t h o business of
%&he
firm.

8. (1) Every Commissioner of Income-tax, Appellate Yex autllorities.

t,Psistant Commissioner of Income-tax, Inspecting Assistant
:commissioner of Income-tax and Income-tax Officer shall have
$e like powers under this Act and in relation to the same area
@nd cases as he exercises under the Indian Income-tax
$ct, 1922.
/

(2) All officers and persons employed in the execution of

;+his Act shall observe and follow the orders, illstruction8
;and directions of the Central Board of R.event1e :
f*

k Provided that no such orders, instructions or directions

bhall be given so as to interfere with the discretion of the
appellata Assistant Commissioner of Income-tax in tho
bxercise of his appellate functions.
E

'

4. Subject to the provisions of this Act, there shall, in res- CI nrgo ~f sag,
'ect of any business t o which this Act applies, be charged,
$vied and paid on the amount of the taxable profits during .
' ny chargeable accounting period, a tax (in this Act referred to
"business profits tax") which shall be equal to sixteen
$d two-thirds per cent. of the taxable profits :

--

6,

pck,G

Tw

[ACT XXI

Provided that(a) a n y profits which are, under t h e provisions

of sub-section (3) of section 4 of the Indian Incomelax Act, 1922, exempt from income-tax,

xlcd 1@241.

B u 8 i n . e ~Profits
~

(b) all profits from any businees of life inauran*,

(c) any sum paid to a business by or through the
Central Government b y way of bonus or subsidy,shall be total1y exempt from business profits tax under this
Act.
5. This Act shall apply to every business of which any part
~ ~ p l r % e of
t\~
ACL
n
of the profits made during the chargeable accounting period ia
ohazgeable to income-tax by virtue of the provisions of subclause (1)or sub-clause (ii) of clause (b) of sub-section (I)sf
section 4 of the Indian Income-tax Act, 1922, or of clause (c)
XIof 1828.
of that sub-seotion :
Provided that this Act shall not apply t o any business the
whole of the profits of which accrue or arise without British
'
India where such business is carried on by or on behalf of a
person who is resident but not ordinarily resident in British
India, unless the business is controlled in India :
Provided further that this Act shall not apply to any income,
proEts or gains of business accruing or arising within an Indian
State unless such income, profits or gains are received or deemed
under the provisions of the aforesaid Act t o be received in or
are brought h t o British India in any chargeable aocounting
period, or are assessable under seotion 42 of that Act.

~f
on
-rmae
of
&bl3daqof
preflbe.

)
1

8. Where a deficiency of profits occurs in any chargeable g

iooounting period in any business, the taxable profits of the a
basiness shall be deemed' to be reduced and relief shall
be granted in accordance with the following provisions :-

(a)the aggregate amount of the taxable profits for the

previous chargeable accounting periods shall be deemed to be reduced by the amount of the deficienoy
of profits and the amount of business profits tax
payable in respect thereof shall be deemed to be reduced accordingly, and the relief necessary t o give
effect to the reduction shall be given by repaymen%
or otherwise ;
(b) where the amount of the deficiency of profits exceeds g$3
the aggregate amount of the taxable profits for tho
previous chargeable accounting periods or where
there is no previous chargeable accounting period,
the balance of the deficiency of profits or the whole af
the deficiency, as the case may be, shall be applied in
reducing any taxable profits for the next subsequent
chargeable accounting period, and if nnd so far as it
exceeds the amount of those profits, any taxab
profits for the next subsequent chargeable accountin
p r i o d and ao on.

Business Profit8 Taa &bzi!Al+

7. As from the date of any change in the persona oa&ying Changeb P w a s

on a. business, the business shall be deemed for all the purposes i
:Ef
On
of this Act Lo have been disoontinued and a new business to
have been commenced :
Provided t h a t where a change takes place in the persons
carrying 011 a business and where except for such change relief
would be allowable under section 6, the Central Board of Revenue may, if it thinks fit, allow such relief under that section
cts i t considers just, having regard to the extent t o which the
persons directly or indirectly interested in the business before
the change remain interested therein a f t e r the change.

8. ( 1 ) Where any interest, annuity, or other annual pay- 1~~~~

ment, or any royalty or rent, is payable by one company to aompedm.
another company, and one of those companies is a subsidiary
of the other, or both are subsidiaries of a third company, and
the recipient company is resident outside British India, no
etllowance shall be made in respect of such payment in
aomputing the profits or losses o? the paying company.
(a) a company (hereinaBer referred to as "the principal")
is resident in British India and is net a subsidiary
of any other company resident in British Indict;
and
( 6 ) during the whole or any part of any chargeable aocounting period of the principal, another company
resident or caryying on business within British India
(hereinaft,er refexxed to as "the subsidiary") is a
snbfiidiary of the principal,

$he capital or profits or losses of the subsidiary for such

ahargeable accounting period or part thereof shall be treated
for the purposes of this Act as if they were the capital of, or
as the case may be, prcfits or losscs arising fiom the b u s k a
of, the principal :
Provided that the profits of the subsidiary so treated shall
not be exempted from business profits tax in the hands of the
principal by reason of any exemption a.pplica,ble to the
principal under the proviso to section 4.

( 3 )Where the chargeable accounting periods of the principal and subsidiary are not co-terminous, such division and
apportionment of the profits or losses of the subsidiary for any
chargeable accounting period shall be made as will allocate
the due proportion thereof to the relative chargeable accounting period or periods of the principal ; and p c h division
end apportionment shall be by reference to the proportion
t h a t tho number of days of the chargeable accounting period
of the subsidiary falling wzthin the relative chargeable a c l
counting period or periods of the principal bears to the total4
numbor. of days in the chargeable accounting period of thd
subsidiary,

*-

(4) For the purposes of this section a company shall be

deemed to be a subsidiary of another company if and so long
as not less-than four-fifths of its ordinary share capital ie
beneficially owned by that other company, whether directly
or through another company or other companies, or partly
directly and partly through another company or other companies.

(5) The business profits tax payable by virtue of this

section by the principal shall, for the purposes of section 10,
be allocated by the Income-tax Officer t o the respective
companies concernedin such proportion as in his opinion is just.

'

Provided that the principal shall have the same rights

of appeal against an order of allocation made under this sub-seotion as it has under this Act against the amount of its business
profits tax assessment.
9. Where an individual is entitled to profits arising from
more than one business, of which a t least one is carried on by
a firm in which he is a partner, the Income-tax OEcer may,
with the prior sanction of the Inspecting Assistant Commissioner of Income-tax, aggregate the shares of such individual in the profits or losses of all of such businesses and treat
the sum of such aggregation as the profits of a business carried
on by such individual and assess him accordingly :

Provided that if the accounting periods of such I)usinessee

are not co-terminous, the Income-tax Officer shall determine
in respect of such individual his chargeable accounting period
and shall make such divisions, apportionments and aggregation of the shares of such individual in the profits or losees
of the several businesses as may be necessary to determine for
such chargeable accounting period the total profits and gain8
of such individual therefrom :

i.

i
l

6
A

tI@fZ;B%%.

Provided further that for the purposes of this section, a.

company, which is neither one in which the public arc aubstantially interested, as defined in the Explanation to snbsection (I) of section 23A of the Indian Income-tax Act,
1922, nor a su5sidiary company as d e h e d in sub-section ( 4 )
of section 8 of this Act, shall be deemed to 5e a firm in which
the persone having an interest in the company are partners
or, in the case of a sole-shareholder, a business carried on by
that sole-shareholder, and ihe profits of such company shall
be computed accordingly :
~ r o v i d e d ~ f u r t h ethat
r
any profits or lqsses so aggregated
for assessment upon an individual shall be excluded from the
profits or losses of the respective businesses for tho purposes
of this Act ; and no assessment under this Act shall be made
in respect of any such business save in the names of t h s other
,
pnrtnars (,herein.

'

1
'
I

f4

t
F
OF

1947.1

10. The amount of the busii~easprofits tax payable by'AUOwmm of i

f~any person for any chargeable accounting period shall, in kbu~liness
profiw
x in ecrnpkin :
computing total income for the purposes of the relevant hometoi
kinoome-tax or supcr-tax a,.:t;rssrnent, be allowed &s s deduc- ~ ~ n 3 e - W
i.-tion :
r2um
t

$-

h
5

Provided that where, uncler the provisions of this Act

t o deficiencies of protits relief is given by wwy of
- -repayment from business profits tax chargeable for any chargeable accounting period previous to that in which the defiL ciency occurs, the amount of the deductior: allowed shall
t not be altered, but the amount repayable shalllbe taken into
,account in computing the profits and gains of the business
for the purposes of income-tax as if it were a profit of the
f
business accruing in the previous year (as determined for
k-that business for the purposes of the Indian Income-tax Aot,
bsza?=f 1922) in which the deficiency of profits occurs.
:.
-21 of 1922.3

\ relating
3

&-

<x

21. (7) The Income-tax Officer may, for the purposes of issmbf wtiee,i.for
.
:this Act, require aay person whom he believes to be engaged "54BSenOePnt.
i: in any business to which this Act applies', or t o have b n
:,so
..
engaged during any chargeable accounting period, or to ba
$-otherwise
1:able to pay lousiness profits tax, to furnish within
p
:v
t such period, not being less than forty-five days from the date of
P the ~erviceof the notice, as may be specified in the notice, s
&return in the prescribed form and verified-in tho prescribed
manner setting forth (along with such other particulars carr
E.,may be provided for in the notice) with respect io any chargek-.able accounting period specified in the notice the profih of the
y;,business
or the amount of deficiency, if any, available for relief
,
$$
%:under section 6 :
$
Provided that the Income-tax OEcer may, in his discrek:, tion, extend the date for the delivery of the return.

<

i,

g.

(2) The Income-tax Officer may serve on any peyaon,

E upon whom a. notice has been served under sub-section ( I ) ,
a notice requiring him on a date to be therein specified to

i- produce, or cause to be produced, such accounts or documents

i'- as the Income-tax Officer may require, and map from time t o

time serve further notices in like manner requiring the prof

duction of such furthcr accounts or documents or other- evidence as he may require.

12. ( 1 ) The Income-tax Officer shall, by an order in A8ecrnment.3.

writing after considering such evidence, if any, aer he ha8
; required under section 11, assess to the be& of his judgment
L the profits liable to business profits tax and the amount of
1 business profits tax payable on the basis of such assessment,
L
ior if there is a deficiency of profits, the amount of that
k.deficiency and the amount of business profits tax, if any
I repayable, and ,rhall furnish a copy of such drder t o tho pemon
[,on whom the assessment has boen made.

i
.

I.

(2) Business profits tax payable in respect of any chargcable accounting period shall be payable by the person carrying ,
on, or treated as carrying on, the business in that period.
(3) TQhere two or more persons were carrying on the
business jointly in the chargeable accounting period, the
assessment shall be made upon them jointly and, in the case
of ct partnership, may be made in the partnership name.
(4) Where by virtue of the foregoing provisions an assessment could, but for his death, have been made u n ally person ',
either solely or jointly with any other person or persons, the
assessment may be made on his legal representative either
olely or jointly with that other person or persons, as the
ase may be.

13. (1) The Income-tax Officer, before proceeding t o

make an assessment (in this section referred to as the regular
assessment) under section 12, may, a t any time after the
expiry of the period specified in the notice issued under subsection ( I ) of section 11 as that within which the return therein referred t o is to be furnished, and whether the return has
or has not been f~lrnished,proceed t,o make in summary
manner a provis'onal assessment of the taxrtb!e profits and the
amount of business profits tax payable thereon.
(2)Before making such provisional assessmer~tl l e Incometax Officer shall give notice in the prescribed form to the person
on whom assessment is to be made of his intention to do so,
and shall with the notice forward a statement of the amount
of the proposed assessment, and the said person shall be entitled to deliver to the Income-tax Officer a t any time within
fourteen days of receipt of the said liotice a statement of his
objections, if any, to the amount of the proposed assessment.
(3) On expiry of one month from the date of service of
the notice referred to in sub-section (Z), or earlier if the
assessee agrees to the proposed assessment, the Income-tax
CBicer may, after taking into account the objections, if any,
made under sub-section (Z), make a provisional assessment,
and shall furnish a copy of the order of assessment to the
wessee :

>'

1
i

'

Provided that assent to the amount of the assessment, :

or failure to make objection to it, shall in no way prejudice 1
the assessee in relation to the regular ttsseasment.
t

t,ax Officer shall make allowance for any deficiencies of pro- 3a

(4) In making any snch provisional assasment tha Incorns-

fiLs for previous chargeable accounting periodrs which are under

the provisions of section 6 to be set off against the taxable
~rofitlaof the chargeable accounting'period in respect of which

the mmmment is being made :

'

1.

Provided that,whero such deficiencies of profits have not

beon determined under sub-soction (I)of section 12, theIncometax Officer shall evLimttte the amount thereof' to the best of
his judgment.

(5) There shall be no right of appeal against a provisional

assessment made under this socti~n,and it shall, until a regular
assessment is made in due course under section 12, determine
the amoimt of busin ess profits tax due from the assessee.
(6) If, when a regular assessment is made in due course
nnder section 12, the amount of business profits tax payable
thereunder is found to exceed that determined as payable
by the provisional assossment, it shall be reduced by the
amount dctermiued as payable by the provisional assossment.

(7) If, when a regular assessment is made in due course

under section 12, the amount of business profits tax payable
thereunder is found to be less than that determined as payable
by the provisional assessment, any excess of tax paid as a result
of the pruvisional assessment shall be refunded to the assessee,
together with in%eresta t two per cent. per annum calculated
from the date of payment of such excess tax to the date
of the ord+r of orofund, both days incli~sive.
==?=

14. If, in conaoquance of dafinite information which has

Mowkg

come into. his possession, the Income-tax Officer discovers asseesment,

that profits of any chargeable accounting period chargeable
t o business profits tax havc cscaped a,ssossmonti, or have been
underassessed, or have been the subject of excessive ralief,
he may a t any time within four years of tho end of the chargeable accounting period in quostion serve on the person liable
.to such tax a notice containing all or any of the requirements
which may be included in a notice under section 11, and may
proceed to assess or reassess the amount of such profits liable
to business profits tax, and the provisions of this Act shall,
so far as may be, apply as if the notice were a notice issued
under that section.

15. If the Income-tax OEioer, the Appellate Assistant PenaltiCommissioner of Income-tax or the Commissioner of Incometax, in the course of any proceedings under this Act, is satisfied
that any person has, without reasonable cause, failed to furnish the return required under sub-section (I)of section 11,
or to produce or cause to be produced the accounts or documents or other evidence requirod by the Income-tax Officer
under sub-section (2) of that section, or has co~~cealed
particulars of the profits of the business orhas deliberately furnished
inaccurate particulars of such profits, he may direct that such
person shall pay by way of penalty, in addition to tho amount
of any business profits tax payable, a sum not exceeding(u) where the person has failed to furnish tho return required under sub -seolion (I) of section ,I1, tho amount
of the business profits tax payable ;

II

. ..

. . .. .. ...

p , cg.-.~
. 1
.

siness profits ?lax

[ 1 ; 4 0 ~ xxL
.

(h) in any other case, the amount OF busineas profits tax

which would have been avoided if the return made
had been accepted as correct:

Provided that the Income-tax Officer shall not impow

any penalty under this section without the previous approval
of the Inspecking Assistant Commissioner of Income-tax.
i8tant

vf

16. ( 1 ) Any person objecting to the amount of businw

profits tax for which he is liable as assessed by the Tncomnefa=- Officer or denying his liability to be assessed under this
Adt, or objecting to any penalty imposed by the Income-tax
Offi,cer, o r t o the amount of any deficiencyof profits as assessed
b y t h e Income-tax Officer, or to the amount allowed by the
In&e-tax Officer by way of relief under a n y provision of this
Act $r to any refusal by the Income-tax Officer to grant rerelieF;. may appeal to the Appellate Aesistant Canmissioner of
Income-tax.

- .

(2) An appeal shallordinarily be presented within forty-five

days of receipt of the notice of demand relating to the assessment or penalty objected to, or in the cease of an appeal against
the assessment of e deficiency of profits, within thirty days of
the receipt of the copy of the order determining the deficienoy,
or in the case of an appeal against the amount of a relief granted
or a refusal to grant relief, within forty-five days of tbe receipt of
the intimation of the order granting or refusing to grant the
relief, but the Appellate Assistant Commissioner of Incometax may admit an appeal after the expiration of tnhat period
if he is satisfied that the appellant had sufficient cause for n d
presenting it within that period.
,

(3) An appeal shall be in the premribed form and shall be

verified in the prescribed manner.
( 4 ) The Appellate Assistant Commissioner of Incometax shall hear and determine the appeal and,. subject to the
provisions of this Act, shall pass such orders as he thinks fit,
and such orde* may include an order enhancing the assessment
or a penalty : Q

Provided that an order enhancing an assessment or penalty

uhall not be made unless the person affected thereby has b&n
given a reasona6le opportunity of showing cause against such
enhancement;
.
.

(5) The procedure to be adopted in the hearing anddeterm.ina.tion of appeal8 shall be in accordance with the rule8 made
by the Central Board of Revenue in relation to income-&x.

17. Any Income-tax Officer or any perfjon in respect of

whose business itn ,order under aectro~n, '-2 has been passed
and who objects to an order passed by an Appellate As~isiant
Commissioner of Income-tax under section 15 or seotion.i 6
may, wiGhinGhe prescribed time and ia the prescribed manner

'
.!

.!
.

.\

::
I

ppealagainst such order to the Appellate Tribunal constituted

der the Indian Income-tax Act, 1922, and that Tribunal X I 6 !622.
all have all such powers in disposing of the appeal as it baa
n respect of appeals preferred to it under tho said Act,

18. The Comissioner of Income-tax may, a t any time Rectificationof

ithin four years from the date of any order passed by any m m h s .
ellate Assistant Commissioner of Income-tax or Income-tax
nder this Act, rectify any mistake in any evidence
during assessment or appellate proceedings, or any
apparent from the record and ehall within the like
ctify any mistake apparent from the record which
as been brought t o his notice by a person to whoso.business
Provided that no such rectification shall be mads having
he effect of enhancing the liatjilitv of any person unless that
erson has been given a reasonable opportunity of being

19. The sections of the Indian Income-tax Act, 1922, Application of

applied to excess profits tax by virtue of section 21 of the ~ ~ ~ ~ ' 8
xcess Profits Tax Act, 1940, shall, in so far as they are not xv 04 1940.
ugnant t o the provisions of this Act, apply to busines~
fits tax as they apply t o excess profits tax.

20. ( I ) Notwithstanding anything contained in the Indian Gmome-tm

Income-tax Act, 1922, a11 information contained in any
~ t a t e m e nor
t return made or furnished under the provisions purposes of &hie
f t h a t Act or obtained or collected for the purpoeos of &hat
lone.
may be used for the purposes of this Act.

i:$!gbzEg

Fot

gtbr

(2) All information contained in any statement or return

ade or furnished under the provisions of this Act or obtained
r collected for the purposes of this Act may be used for tha
xr-d1~2rm.
urpoaes of the Indian Income-tax Act, 1922.

21. If any ?erson fails, without reasonable oause or excuse,

to ~ ~ H V
furnish in due time any return or statement, or to produce, returns of
cause to be produced, any accounts or documents required etahmBnaa'
3e produced under section 11, he shall be punishable with
e wlich may extend to five hundred rupees, and with s
fin? which may extend t o fifty rupees for every day
which the default continues.
$2. If a person rnakes in any return required under section Falee st&emanta;.
any statement which is false, and which he either knows or
lieves to be false or does not believe t o be true, he shall be
ishable with simple imprisonment which may extend t o
months, or with fine which may extend t o one thousand
ees, or with both.
(2) A person shaii not be proceeded a g a i u ~ tfor antmtitutiaa of
under section 21 or section 22 except a t the in~ltanoef:
In~pectingAssistant Comzlliesioner s f Incomr~-tax.

rJligc-c-24
usiSess Profits Tax
(2) No prosecution for an offence punishable under section
21 or section 22 or under the Indian Penal Code shall be

instituted in respect of the same facts as those in rospect of

which a penalty hae been imposed under thie Act.

(3) The Inspecting Assistant Commiseioner of Incometax may, either before or after t h e institution of proceedings,
compouod any offence punishable under section 21 or section
22.

24. ( 1 ) The Central Board of Revenue may, subject to the

control of the Central Government, make rules for carrying
out the purposes of this Act.
( 2 ) Without prefudiae to the generality of the foregoing
power, such rules may( a ) prescribe the procedure t o be followed on appeals,
applications for rectificdtion of mistakes, and
applications for refunds ;
(b) provide for any matter which by, or under, this Aot
iE4 to be prescribed;

(3) The power to make rules conferred b3 tbis section

ahdl be exercised in like manner m the power to make rdm
under section 59 of the Indian Income-tax Aot, 1922.
SCHEDULE I

[Xee SEUTIOX
2 (16)J
Rdes jor the computation of prof& for purposea of Rusineae
ProJits Taz
1. The profita of a business during any chargeable accounting period shall be separately computed, and shall, subject to
the provisions of this Schedule, be computed in accordance
with the provisions of section 10 of the Indian Income-tax
Act, 1922 :

Provided that any sums other. than any interest paid by a

firm t o a partner of the firm excluded under the proviso to
olause (iii)of sub-section (2) or oSause (a) of sub-section (4)
of that section from the allowances made in computing the
gzofits of the business for the purposes of income-tax shall, if
1 aid, be included in those allowances when computing the
profita of the business for the purposes of business profits tax.
Provided further(a) that any sum8 received or credited in a ohargeable
accoui-it:,r,g p a ~ i o dwhich b y virtue of rule 9 of
Schedule I t o the Excess Frofits Tax Act, 1940;
have been treated as business receipts for the purpose of assessment t o excess profits tax, and

OR

kk/cu

1947.1
Business Profits Tax
(6) any expenditure or loss incurred in any oh rgeable
accounting period, allowance in respect of which
has been made for excess profib tax .purposm,

ehall be disregarded in computing the profits, or losses of the

chargeable accounting period t
Provided further that where a chargeable accounting
period is not an ctccount.ing period, the profits or loesos of the
business during the accounting periods wholly or partly
included within the chargeable accounting period shall be so
computed as aforesaid, and such division and apportionment
t o specific periods of those profits or losses and such aggregation
of those profit8 and losses, or any apportioned part. thereof,
shall be made as appears necessary to arrive a t the profit
during tho chargeable accounting period ; and any such
apportionment shall be made in proportion to the number of
days in the respective periods.

'

2. (1)The principle of adding the allowanbe for depreciation for any one period to the allowance for depreciation for
any subsequent period and deelming it to be part of the allowance for such subsequent period shall not be followed.

>

(2) Nothing in this Act shall be construed as permitting

the application, in computing profits for the purposes of business profits tax, of the provisions of sub-section (2)of section
XI of 182%
2 4 of the Indian Income-tax Act, 1922.
3. Income received from investments or other property
&all be included in the profits only as provided in this
rule, that is to say,-

,'

(a) in the case of the business of a building society, or

a banking business, insurance business or,business
consisting wholly or mainly in the dealing in or
holding of investments or other property, the
profits shall include all income received from
investments or other property ; or
(b) in the case of a business part of which consists in
banking, insurance or dealing in investments or
other property, not being a business to which
clause (a) applies, the profits shall include all
income received from investments or other property
held for the purposes of that part of that business :

Provided that(&)income received directly or indirectly by way of

dividend or distribution of profits from a body
corporate carrying on business as defmed in thia
Act, and

(ii) income to which the persons carrying on the bu~ine~ca

ai* raot beneiiciaiiy entitled,
rshall in no owe be included.

15

Business Profiis Tax

[ACT XXI
4. jlj In tho case of a business carriacl on i a any
accounting period which constitutes orincludes a chargeab!e
accounting period, by a company, the directors whereof have
throughout that accounting period a controlling interest therein, no deduction shall be made in respect of directors' remuneration in computing the profits for that accounting period.
(2) Where, in the case of business carried on by a company
or Lncludes a chargein aay accountkg period which co~stit~utes
able accounting period, the directors of the compaiiy have
during any part of that accounting period a controlling interest
therein, and I he case is not one to which sub-rule ( 1 )applies, the
profits of the accounting period shall be computed as if the
dircctors of the company had no controlling interest therein,
and to the part thereof appropriate to the chargeable accotlnting period ascertained in accordance with the third proviso
to rule 1 shall be added the directors' remuneration for Lhat
part of the chargeable accounting period during which the
directors of the company had a controlling interest therein,

(3) In this rule the expression " directors' remuneration "

does not include(a) the remuneration of any director who is required

to
devote substantially the whole of his time to the service of the company in a managerial or technical
capacity and is not the beneficial owner of, or able,
either directly or through the medium of other companies or by any other iradirect means, to control
more than five per cent. of the ordinary share capital
of the company, or

(b) the remnneration of any managing agent where such

remuneration is included in the profits of the managing agent's business for the purposes of the business
profits tax.
5 , (1) I n computing the profits of any chargeable accounting
period no deduction shall be allowed in respect of expenses
in excess of the amou~itwhich the Income-tax Officer considers
reasonable and necessary, having regard to the requirements of
tho business, and, in the case of directors' fees or other payments
for services, to the actual services rendered by the person conoc rned :

Provided that no dimllowance under this rule shall be made

by the Income-tax Officer unless he has obtained the prior
authority of the Inspecting Assistaat Commissioner of Income-

tax.
( 2 ) Any person who is dissatisfied with the decision of the
Income-tax Officer under this mie may appeal in the prescribed
%ime and manner to the Appellate Tribunal ~eferredt o in
section 19.

1
,

Business Profits l ' g ~

BCIIE DULE II
[See SECTION 2 (I)]

,bib

q &A?/

Rulefi for cci?t~p.utingthe capital of a company for purposes Cr$

Business Prc$ts T a z
I . For t h e purposes of ascertaining the aba.tement under
this Act in respect of any chargeablb accounting period, the
capital of a cornpamy shall be computed in accordance with the
following rules.

2. (1) Where the company is one to which ciause (a) of

rule 3 of Schedule I applies, i t s capital shall be the sum of
the amounts of its paid-up share capital and of its reserves in
so far as they have not been allowed in computing the proiiLs
of the company forthe purposes of the Indian Income-tax Act,
(2) Where the company is one to which clause ( b ) of
rule 3 of Schedule I applies, its capital, ascertained in accordance with sub-rule (1) of this rule shall be diminished by the cost
t o i t of its investments or other property, the income from
whichis not includible in the profits, so far as that cost exceeds
any debt for money borrowed by it.
(3) In all other rases, tbe capital shall be the sum ascertained in accordance with the eaid sub-lule, diminished by
the cost t o the ccmpany of its inrestroents so far as that cost
exceeds any debt for mcney borrowed by it.

3. So much of tho pramium realized by a company fro111

t h o i s s ~ eof any of i t s shares as is retnincd in the business
shall 1 e regard d as forming part of its paid-up capital for the
puryos2s of rulo 1.

4. Any deposits with the Central-Government under section

10 of the Iridian Finance Act, 1942,'or section 2 of the E,xcess
Profits Tax Ordinance, 1943, s h l l not be regarded as investment

or other property for the purposes of this Schedule.

GTPD-S141 LD- 3-9--7-4,500.

!

F
F
t

ACT No. XXll

[PASSED
BY

THE

OF 1947.

INDIAN
LEGISLATUI~B]

(Received the assent of tho Govorno~G o n e ~ a lon tlze 18th April

1947.)

n Act further to amend the Indian Income-tax Act, 1922, a,nd

the Excess Profits Tax Act, 1840.

E<
&:

HEREAS it is expedient further to amend the Indian

Income-tax Act, 1922, and the Exoess Profits Tax XI of 1022.
XV of 1940.
Bat, 1910, for the purposes hereinafter appearing ;
p' It is hereby enacted as follows :CHAPTER I
'

Preliminary

1. (I)This Aot may be called the Inoome-tax and Exoess short

title en d
oommence~en~.
erofita Tax (Amendment)Act, 1947.
(2) It shall be deemed to have come into foroe on the
81st
day of March 1947.
2

1:
i.

I'

p.

--

CHAPTER I1
Amendments of Act X I of 1922

1,

2. I n section 2 of the Indian Inoome-tax Aot, 1922 (here- Amend-&

of seofin
in this Chapter referred t o a8 the said Aot),-AoB XI
) olause (4A) shall be renumbered s s olause (4B), m d 1922.
olause (4) the following clause shall be inserted,
ly :'(4A) "capital asset" means property of any kind
%
Lother Wan agricultural land) held by an assessee, whethor
$or not connected with his business, profession or vocation,
b u t does not includestock-in-trade, consumable stores or raw
for the purposes of his business, profession

-(ii) personal effects, that is to say, movable property

aring apparel, jewellery and furniture) held for
by the assessbe or any member of his familyz
ependent on him ;'
( b ) for the ExpZanation t o olause (6A)the following shall be
pkbstituted, namely :"provided
further tha t the expression "acoumulated profib",
wherever i t occurs in this clause, shall not include
k&
capital gains of any previous year prior to the previous year for the assessment for the year en&%
on the 31st day of March 1948 ;'
(G) in clause (6G), after the word and figures "section lo",
?
kz
pthe words, figures and letter "and any capital gain charge,-able accordkg to the provisions of section 12B" shall bt;
hnserted ;

kF

ii.

k-

Price anna I or l a d .

2,
of

Income-tax and Excess Profits Tax ( A m e n d m e n t )

[ACT

XXII

(d,) in,clause (15), for the words " does not apply ; and"
the words "does not apply and except any capital gain which is
not includible in the total income of an assessoe ; " shall be
substituted.
kdment.

of seotion 4,

act

of

8. In sub-section (3) of eection 4 sf the mid Act, (a) to clause (iv) the words "and any capital gains of the

Fund arising from the sale, exchange or transfer of suah seouritias " shall be added ;
( b ) in clauae (vii), after the words " Any reoeipts" the
words, figure8 and letter " not being capital gains ohargeable
according to the provisions of section 12B and " shall be
inserted.
Ar~gndment
4. To olaqse (c) of section 4A of the said Aot, the words
~ ~ w ' ~ m @ a u c o unot
n t bei g tsken in either oase of income chargeable
oc l ~ e e . under the head,?Capital gain'?' shall be added.

1922.

Amehent
of eeotion 8,
~,,t XI of be

1022.

5. To sectioi 6 of the said Aot the following clause shall

added, namely :" (vi) Capital gains ".

:;h%zf

6. After section 12A of the said Act tho followina sootion

:gg
shall be inserted, namely :X I of 1922
' 12B. (1) The tax shall be papablg by a n assessee under the
head "Capital gains" in respeot of any p ~ o ~ a p i t agains.
l
fits or gains arising from the sale, exchange
or transfer of a capital asset effected after the
31st day of March 1946 ; and-su& profits and gains shall be
deemed to be income of the previous year in~whioh.the sale, '
exchange or transfer took place :
Provided that where the amount of capital gains in the previous year does not exoeed fifteen thousand rupees, the - tax
hall not be payable by the asmusee and suoh amount shall
not be included in his total income :
Provided further that the tax shall not be payable by an
assessee in respect of any profits or gain8 arising from the sale,
exohange or transfer of a capital asset, being property the
income of which is chebrgeable under section 9 and which has
bee3 poosessed by the assessee or a parent of his for not less
thah aavon yeara before the date on which the sale, exchange
ar trapl~fertook place ; and the amount of such profits or
gains shall not be included in his total income :
Provided further that any transfer of capital assete by
reason of the compulsory acquisition thereof under any
law for the time being in force relating to the compulsory ac.,
quisitio I of property for public purposes or any distribution'
of capital assets on the totai or partial partition of a Hindn'
undivided family, or on the dissolution of a firllr or other
association of persons, or on the liquidation of a company, ol
llnder a deed of gift, bequsst, will or transfer on irrevocablt
trust shall not, for the purpoms ofthis section, be treated a!
sale, exchange or t r a n ~ f e rof the capital assete :
ineertion of.

I -

1947.j

Iaconae-tnz and Erccess P>ofits Tax (Amsndment)

'

Provided further that the transfer of a capitel asset by

oompsny
t o a subsidiary company, the whole of the share
hitd of which is held by the parent company or by the nomies thereof, shall not be treated as a sale, exchange or
nsfer within the meaning of this section where the subsiy company is resident in British India and is registered
er the Indian Co npanizs Act, 1913, so however that ~ ~of l1 9r 1 ~ .
r the purposes of clause (vi)or clause (vii) of sub-section
of section 10, the cost or the written down value, as the
e may be, of the transferred capital asset shall be taken to
the same as i t would have been if the parent oompany
continued to hold the oapital asset for the purposes of
(2) The amount of a capital gain shah be computed after
$making-the following deductions from the full value of the
Coonsideration for which the sale, exchange or transfer of the
bcapital asset is made, namely :.- .

g-

I"

(i) expenditure incurred solely in connection with such

sale, exchange or transfer ;
&+
k
(ii) the actual cost to the assessee of the capital asset,
I
including any expenditure of a capital nature incurred and borne by him in making any additions
or alterations thereto, but excluding any expenditure in respect of which any allowance is admissible
under any provision of sections 8, 9, 10 -and 12 :
Provided that where a person who acquires a capital asset
from the assessee, whether by sale, exchange or transfer, is
a person with whom the assessee is directly or indirectly con' nected, and the Income-tax Officer has reason to believe that
the sale, exchange or transfer was effected with the object
of avoidance or reduction of the liability of the assessee under
this section, the full value of the consideration for which the
sale, exchange or transfer is made shall, with the prior approval
of the Inspecting Assistant Commissioner of Income-tax, be
taken to be the fair market value of the capital asset on the
date op which the sale, exchange or transfer took place :
Provided further that where the capital asset is an asset in
respect of which the assessee has obtained depreciation allowance in any year, the actual wst of the asset to the assessee
shall be its written down value, as defined in section 10, inareased or diminished, as the case may beg by any adjustment made under clause (vii) of sub-section (2) of that seotion :
Provided further that where the capital asset became the
property of the assessee before the 1st day of January 1939,
he may, on proof of the fair market value thereof on the said
date t o the astisfaction of the Income-tax Officer, substitute for the actual cost such fair market value which shall
be deemed to be the actual cost to him of the asset, and which
shdl be reduced by the amount of depreciation, if any,
allowed to tho assessee aft r 1 t,l-e said date and increased or

g
Pi-

'

'

I%oome-kax and Excess P ~ o f i t sTax (Amendmefit)

[ A ~ Txxrr
diminished, as the case may be, by any adjustment made
under clause (vii) of sub-section (2) of section 10 :
Provided further that where the capital asset was on any
previous occasion the subject of negotiations for its sale, exchange or transfer, any option or other money received and
retained by the assessee in respect of such negotiations shall
be deducted in compting the actud cost to him of mch
asset.
(3) Where any capital asset became the property of the
assessee under any of the circmatances referred to in the
third proviso to sub-section (I),its actual cost allowable ,
t o him for the purposes of this section shall be its actwl cost '
to the previous owner thereof, and the provisions of subsection (2) shall apply accordingly ; and where the actual
cost to the previous owner cannot be asoertained, the fair
market value a t the date on which-the capital asset became
the property of the previous owner shall be deemedto be the
actual cost thereof.
(4) Notwithstanding anything contained in sub-section
( I ) , where a capital gain arises from the sale, exchange or transfer of a capital asset whioh immodiately before the date on
which the sale, exchange or transfer took place was being used
by the aasessee for the purposes of his business, profession or
vocation, or which in the two years immediately preceding
that date was being used by him or a parent of his mainly for
the purposes of his own or the parent's own residence, and the'
assessee has within a period of one year before or after that
date purchased a new capitel asset for the same purposes of
his business, profession or vocation or; as the case may be, for
the purposes of his own residence, then instead of the capital
gain being charged to tax as income of the previouti year in
place, i t shall, if the
which the sale, exchange or transfer k ~ o k
sssessee so elects in writing before the assessment is made be
dealt with in accordance with the followjng provisions of this
sub-section, t h a t is t o say ,(a) if the amount of the-capital gain is greater than the
cost of the new asset,(i) the difference between the amount of the capital
gain and the c o ~of
t the new asset shall be
charged under this section as income of the
~ s and
.. P r e ~ ; ' ~year,
!zt) for the purposes of computing in respect of the
new asset any allowance under clause (vi) or
clause (vii) of sub-section (2) of fiection 10 or
the amount of any capital gain arising from its
sale, exchange or transfer, the cost or the written
down value, as the case may be, shall be nil, or
>

(b) if the amount of the capital gain is equal to or less

than the cost of the new asset,(i) the capital gain shall not be charged under thi,s
~ection,and

g
t:
k

OF

11zcome-tax and Eecess Profits T a x (Amendment)

1947.1
ti)

ior the purposes of computing in respect of the

new asset any allownnce under the said clause
(vi) or any allowance or adjustment under the
said clause (vii)or the amount of any papital
gain arising from ita gale, exchange or tranafer
the oost or the written down value, as the oase
may be, shall be reduced by the amount of
the capital gain :

Provided t h a t where in respect of the purchase'of a new

capital asset consisting of plant or machinery the assewe
s a t i d e s the Income-tax Officerthat despite the exercise of due
diligence i t has not been possible t o make the purchase within the period specified in this sub-section, the Income-tax
Officer may, with the prior approval of the Impecting
Assistant Commissioner of Income-tax, extend the said
period to such date as he considers reasonable.
:u
B

'7. I n clause (c) of sub-section (2) of section 14 of the said Amendment

Aot, after the words " are assessable under " the Gords, figures f o ~ ~
and letter " section 12B or " shall be inserted.
8. To section 17 of the said Act the following sub-sectiom Amenhe116
,
~ seofin
of
o XI
t 17,
OP
shall be added, namely :' ( 6 ) Where the total income of an assessee, not being a 1922company, includes any income chargeable under the head
" Capital gains ", the tax, including super-tax, payable by
him on his total income shall be-

i) income-tax and super-tax payable on his total

income as reduced by the amount of such inclusion, had such reduced income been his total
income, plus
zi) income-tax on the whole amount of such inclusion a t the following rates, namely :where such amountRate.
exceeds Rs. 15,000 b u t does not
exceed Rs. 50,000 . . . . . . . . . .One anna in the rupee,
? exceeds Rs. 50,000 but does not
exceed Rs, 2,00,000 . . . . . . .Two annas in the rupee,
I,
exceeds Rs. 2,00,000 but does not
exceed Rs. 5,00,000 . . . . . . . . . .Three annas in the rupee,
L
%
exceeds Rs. 5,00,000 but does not
exceed Rs. 10,00,000 . . . .
.&ur annas in the iupee,
exceeds Rs. 10,00,000 . . . . . . . . . . .Pive annas in the rupee :
i~.
Provided that where owing to the. fact that the amount of
i
such
inclusion has exceeded a certain limit, income-tax thereon
i,
is payable or is payable a t a higher rate, the amount of incometax so payable shall be reduced so as not to exceed--

. .
.. ..
.
. . ...

i
I

(a) the amount which would have been payable 8

the amount of such inclusion had not exceeded that limit,
-.
plus

Tncome-%aa:and Excess Profits Tm (Amendment)

[AOT

sxn

( b ) one-half of the amount by which the amount of

suoh inclusion exceeds that limit.

(7) Where the total income of a company includes any

income chargeable under tho head " Capital gains ", the supertax payable by the company in any year shall b reduced by
an amount computed on that part of its total incomo ;which
consists of such inclusion a t the rate of super-tax (excluding
the rate of additional super-tax, if any) specified in the case
of a company by the annual Act of the Central Legislature
fixing the rate or rates of tax for that year.'

9. TO section 18A of the said Act the following subsection

shall be added, namely :1 SA, Aot XI
of 1922.
' (12)Any income chargeable under the head "Capital
gains " shall not be taken into account for any of the purposes of this section.'
*-dment
10. I n section 24 of the said Act, after sub-section (2) the
of seotion
gr, A& *XIfollowing sub-sections shall be inserted, namely :of 1922.
' ( 2 A ) Notwithstanding anything contained in sub-section
(I),where the loss sustained is a loss falling under the head
'
"Capital gains", such loss shall not be set off except against
any profits and gains falling under that head.
(2B) Where an assessee sustains a loss such as is referred
to in sub-section (2A) and the loss cannot be wholly aet off
in accordance with the provisions df that sub-section, the
portion not so set off shall be carried forward to the following
year and set off against capital gains for-that year, and if it
cannot be so set off, the amount thereof not so set off shall
be carried forward to the following year and so on, so however
that no such loss shall be so carried forward for more than six
years :
Provided that where the loss sustained in any previous
year does not exceed fifteen thousand rupees, it shall not
be carried forward.'
Amendment
11. To section 38 of the said Act the following clause
Ofgeotion 38s shall be added, namely :Aot XI of
Amendment

1922.

"(4) require any dealer, broker or agent or any person

concerned in the management of a stock or commodity Exchange to furnish a statement of the names and addresses
of all persons to whom he' or the Exchange has paid any sum
in connection with the sale, exchange or transfer of a capital
asset, or on whoee behalf or from whom he or the Exchange has
received any such sum, together with particulars of all such
payments and receipts. "

AmendxnenB
of seation 42,
Act

i812.

,,

'

12. I n section 42 of the said Act,.

( , ) for the marginal heading the following-shall be substituted, namely :-

" Income

deemed to accrue or arise within -British

Inclia; " ;

01..
1947.1

I~zconze-tax a n d E x c e s s lJrofits T a x ( A m e n d n z e n t )

( b ) in sub-section (I),after the words " in cash or in

kind, " the words "or through or from the sale,
exchange or transfer of a -capital asset in British
India, " shall bo inserted.
-63. TO section 43 of the said Act the following Explana- Amendmeat
of
Aotseotiou
XI 43,
of
Lion shall be added, namely :" Expbnation.-A person, whether residing in or out of lQ22.
British India, who acquires, after the 28th day of February,
1947, whether by sale, exchange or transfer, a capital asset in
British India from a person residing out of British India shall,
for the purposes of charging to tax the capital gain arising from
such sale, exchange or transfer, be deemed to have a business
connection, within the meaning of this section, with such person
residing out of British India."
14. I n clause (d) of sub-section (7) of section
of the Amendment
said Act, after the words " securities purchased therewith, " of seotion
the words "and, of any capital gains arising from the sale,
exchange or transfer of capital assets of the fund, " shall be
inserted.
15. I n section 58R of the said Act, after the words "de- Amendment
posits of an approved superannuation fund " the words " and
any capital gains arising from the 'sala, exohange or 1922,
transfer of capital assets of such fund " shall be .inserted.

&c

::y;z

~iR,zt%;I

---

CHAPTER 111
Amendments of Act X V of I940

16.In section 15 of the Exoess Profits Tax Act (here- Amendment

after in this Chapter referred to as the said Act), the wor&ofee~tionl6,
"within five years of the end of the chargeable a c ~ o u n t i n g ~ ~ ~ ~ , ~ ~
period in question" shall be omitted, and shall be deemed
always t o have been omitted.
17. After section 26 of the said Act the following section lnse&on of
26A eeotion
new
in Aot
shall be inserted, namely :-

"26A. (I)If on an application made to it through the Ex- X V Of 1g40.

CeSs Profits Tax Officer, the Central Board of
Revenue is satisfied that a person who in a
chargeable account,ing period ending on the
31st day of March 1946, carried on s, business
the profits of which for any chargeable
accounting period are chargcd with excess profits tax,(i) incurred during the period commenchg on the 1st day of
April 1946 and ending on the 3lst day of December 1947, in
connection with that business,(a) expenditure on the removal of works constructed for
protection against enemy attack ;
(b) where under the orders of a competent authority the
business was wholly or partly removed during the
war, expenditure on again removing tho business
or part thereof;
Further powers
of Central Board
of 1+3f;enue to
grant ij9rtain relief.
,.,

h o o m e - t a x and Excess P ~ o f i t sT a x ( A m e n d m e n t )

[ACT XXII

(c) where any physical assets held for the purposes of the
business were altered to adapt them ta war condition.
expenditure on re-adapting them to normal requirements :
(d) expenditure in consequence of the termination of any
contract for the supply of goods, materials or
services, or the lease of buildings or machinery t o him,
where that contract is terminated by reason of the
termhation of a contract for the provision by him of
goods, materials or services for the purposes of the
mar ;or
(ii)incurred during the period commencing on the 1st
day of April 1946 and ending on the 3 1st day of December 1947,
a loss on the sale of trading stock held on the 31st day of Maroh
1946for the purposes of the business ;or
(iii) incurred in any accounting period ending on or before
the 31st day of March 1946 in connection with that businw any
expenditure referred to in the sub-clauses of clause (i) which,
except under the provisions of this sub-section, is not
allowable, either wholly or partly, in computing the profits of
such accounting period :-

the Central Board of Revenue may direot that such allowance as i t thinks just shall be made in computing the profits of
the business during the chargeable accounting period ending
on the 31st day of March 1946, and effect shall-be given to
such direction by repayment or otherwise, as the case may
require :
Provided that in giving any such direction, the Central
Board of Revenue may impose such conditions aa i t considers
appropriate :
Provided further that where the applioant satisfies the Central Board of Revenue that i t was not possible to complete
any work referred to in sub-clauses (a),(6) and (c).of clause (i)
within the period specified in that clause, the Central Board of
Revenue may extend the said period to such date as it oonsiders reasonable :
Provided further that, where any change has taken place in
the persons carrying on the business, the persons carrying it on
after the change shall have the azne right to make an appl-ication under t h k sub-section in respect of any expenditure
referred to in spb-clauses (6) and (c) of clause (i) as the
persons previously carrying on the business would have had if
there had been no such change.
(2) Where an accounting period included, but did not end on,
he 3lst day of March 1946, all expenditure referred to in the
sub-clauaes of clause (i)of sub-section (I) which would, apart
from the provisions of this sub-section and rule 11 of Schedule
I, be allowable as a deduction in computing the profits of the
sGd a~countingperiod, shall be treated for the purposes of sub-.
section (I) as if it were incurred after that day, and if' a n

applictitioil is made under this seotion, no deducticn from, or

in computing, the profits of any accounting period or chargesblo accounting period #hall be allowed in respect of-suob
expenditure otherwise thaa'under sub section (I).
(3) Where a change talres place in tho persons carrying on ;a.
business, or a person carrying on a business, being a body
corporate, becomes or ceases to be a subsidiary company or
principal company withir; the nieaning of sub-section ( 6 ) of
section 9, and where except for the hhappeing of that event.
relief would be allowable undcr this fiection, the ~ c n t r a lBoard
of Revenue may, if it think8 fit. allow such relief under I hik
sectioit a s it considors jilst, having regard to t'he extenl to
which the persons dirostly or indirectly interested in t h e
business or Irody corporate, as the case may be, before the
change ,_remainir~te*~sted
thereill afier the change."

18. To the first paragraph of rule 11 of Schedule I to I he Anleizdment of

Sohedulo 1, A c t .
said Act the following proviso shall be added, namely :XV of lo&.

IProvided that where any loss or expenditure inourred

during the period commencing on the 1st day of April 1946 and
ending on the 3lst d ~ yof December 1947 is reasonably and
properly at~tributable, wholly or partly, to ally cfmgeable
accounting pdriad or standard period, such ded~xction aa
appears to the Excess Profits Tax Officer to bo reasonablo
shhal3 be allowed in computing the profits of such ~hargeal>le
accounting poriod or standard period; and any realief
~ccuring from such deduotion shall be given by xepaymont 0,
obherwi~e,as the case may require."

ACT N o .'XXIII OF 1947.

( ~ e o s i v e c lthe assent of the G o v e r n o ~General on the 18bk.Ap~dt Ztb4'F.)

B a Act hrtbeq td amenti t h s ~ e s e mB m k 0%India Aet, 1984,

-w

HEREAS it is expedient further to amend the Reserve Bank

of India Aot, 1934, for the pmpges herehbftar appearing;

of 1934

It is hereby enacted as follows ::

I. Tfii Act may be called the Reserve Bank of fladia, ~ $ ~ ~ shc@t

a n d+Me
Amendment) Act, 1947.

ztzF~Cf
pg8i

2. In a d o n 2 of the Reserve Bank of India Act, 1894 (hereinafter referred to as the said Act), after clause (b)the fo:oUowhxg olause II $,
,shall be inserted, namely :y

'(bb) "foreign exchange" has the same meaning ae ia bbej Fore@

OfI of 1947 Exchange Regulation Act, 1947;'

a,

I n section 17 of.%hemid Adp

b $ n h m b6P

eeotion !7 .lb&

(a) to sub-clause (a) of c l a w (If) the @m& " ~ W

d
foreign exohange" shall be added ;
(b) to olause (22)the words "and fb~ip,lest~%-'
shall be added :
(c) after olaase (12) the following
ahall 'be tbserb
Ed, namely :"(12d) the purchase and sale of sewuities issue$
by the C o v e m e a t of any ootmttry gutside India ma
expressed to be payable in a foreign currenoy, being
in the w e of pmohase by the Bank, secdties m a t w
h g within a period of ten yeam froq the dqte of
~purchaae;" ;

IT

(d) for clause (13)the following olause shall be mbskituted, namely :-

"(13) the opening of an acoount with or the

making of an agency agreement witb, and the acting a
agent or correspondent of, a bank incorporated in any
country outside hdie or the principal ourrengy authority of any country under the law for the t h e bein
in force in that country or any international banf
formed by such principal currency authorities, and
the investing of the funds of the Bank in the shares
of m y such international bank ;
For seotions 40 and 41 of the said Act, fhe fallowl~g section Bubstitution of
new motion for
il be substituted, namely :-

".

seotions 40 a s d
41, Aot 4 of
1934

in .
hall sell to or buy from m y authorised per- Trmssctions
fopdm
son who makes a demand in that behalf a& its office in Bornbay, Calcutta, Delhi or'Madras, foreign exchange at such
ratea of exchange and on suoh conditions as the Central
@vell~moiitmay from time to time by genwal or special
P ~ i c eanna 2 or I t d ,

' 40. The Bank

Rssswr BmZB of India ( ~ e c o i d'Arnifndmm3)

,

111 af 1947.

[a*

FXITT

or 194

order determine, having regard so far as rates of excbange

are concerned to ik o$ligations t o the Inhrnational
Mo~etaryFund :
Rovided that no person shall be entitled to demand to
buy or sell foreign exchange of a valu%less than two Iakhs
oq rupee&.
Ixphmtim.-la this section "authorised person"
means a person who is entitled by or under the Foreign
Exchange Regulation Act, 1947, to buy, or aa the case may
be, $ell, the foreign exohange to which his demand relates'.

ACT No. XX%VOF 1947.

[PASSED
BY TRE

INDIAN

LEGISLATUR~]

18thAH

eoeived the assent of tha Gove~norGeneral on the

1C)41.)

An Act .to provide for the developmeut UIIder c e n i r g ..

control of the rubber industry so - -far as regamCthe

.produ$tion and -Biiirketiag of rubber, and for regulatiar:
the export Erom, a ~ import
d
into, British India ef
rubber. . -

HEREAS it is expedient to provide for'the development under central control of the rubber industry so far as retards the production and mhrketing of
rubber, and for regulating the export from, and the
import into, British India of rubber ;

It is hereby enaoted as follows :-1. (I)This Act may be called

(Reduction and Marketing) Act, 1947.

the

Eubber short ti*

end extent.

(2) It extends t o the whole of British India.

2. It is hereby declared that i t is expedient in the Deolsrstioq'

public interest that the Central Government should take
under its control the development of the rubber indus- centralGoso
try so far as regards the produotion and markoting of ernmant'e
rubber.
oontrol.

:it;

tF

3. I n this Act, unloss there is anything repugnant; Definitiop.

in the subject or contoxl;,(a)" Board " moans the Indian Bubber Board constitutcd under this Act ;

( b ) '. dealer " means any person who deals in rubber

whether wholesalo or retail, or holds ptocks of rubber,
and includes the representative or agent of a dealer ;

.:.

( c ) " estate " means any area administered as one

unit which contains land planted with rubber plants ;

(a) "export" and "import" mean respectively taking

out of, and bringing into, British' India by sea, land or
air ;
(e) " manufacturer " means any person engaged in
the manufacture of any article in the making of which
rubber is used ;
I

(f) '.'owner " includes any agent. of a n owner and

mortgagee in posses6ion and a lessee of an estate ;

Q.

(g) " prescribed " means prescribed by rulea made

alder this Act ;

(&)

: rubber " means-

( i ) crr~derubber, that is to say, rubber prepared from the leaves, bark or. latox of auv rnbber
plant ;
Price annm 1 or 13d.

Eubbsr (Production and Marksting)

[ACT

the latex of any rubber plant-,whether fluid

or coagulated, in any stage of the treatment t o which
it is subjected during t h e process of conversion into
' rubber ;
("'6j

(iii) latex (dry rubber content) in any state

of concentration,
and includes scrap rubber, sheet rubber, rubber in
powder and all forms and varieties of crepe nrbber,$but
does not include rubber contained ii-r any manufactured
article ;
(i)
" rubber plant " includes plants, trees, shrubs or
vines af any of the following :(i) Heves Braziliensis (Para Rubber),
(ii) Manihot Glaziovii (Ceara Rubber),
(iii) Castilloa elastica,
(iv) Ficue elastica (Rambong), and
(w) any other plant which the Board may, by
notification in the Gazette of India, declare t o be a.
rubber plant for the purposes of this Act ;

(j) " Rubber Production Commissioner " rttealis the

Rubber Production Commissioner appointed under thie
Act.
I
conet~tutiot 4. (If As soon as may be after the commencement of
of the Board.tbis Act, the Central Government shall, by notifioation

in the Official Cazette, constitute for the purposes of

this Act a Board to be called tho Indian Rubber
Board.
(2) The Board shall be a body corporate by the name
of the Indian Rubber Board having perpetual ~uccossion.
and a common seal, with power to acquire and hold prop r t y , both movable avd immovable, and to contract.
and shall by the said name sue and be sued.
13) The Board shall consist of(a) two members representing the Centra@
Government t o be nominated by th&tGovernment ;

( b ) one member representing the Indian.

Council of Agricultural Research to be nominated
by the Central Government ;
(c) one member to be nominated by the
provi&i~).Government of Madras ;
.
( d ) bhea membcrs to ha nominated by the
(:nvemmeni of li'ravancors.
two mcnbers to be s:omimted by the GOTe r n m e ~ of
t Cochln,of whom one shall bo a person ?soresenting rubber producing interests ;
(f) three mhmb~rsto be nominated by the
U ~ t e dFlanters A~sociatinn of Southern India,
UoonoOy ;
(g) three members to be nomina.ted by t h e
Rubber Growers' Associa.tion d Ttidis, Kottayain ;

Rub bor (P~oduotionand Ma~keting)

(h) three members t o be nominated by the

Association of Planters of Travanoore, Kottayam ;

(d) three members representing manufaotmrs,

nominated respectively by the Central Government,
the Indian Rubber Industries Association, Bombey,
and the Association of .Rubber Manufacturers in
Indict, Calcutta ;

(j)one member to be nominated by the Central Government from among dealers ;

(k) the

Rubber Production

Commiusionm,

m oficics..

(4) The Board shall elect one of its members tab be its
Chairman and another member to be its Vice-Chairman.

(5) The Chairman and other members of tE+ Board

shalllreceive from the Board such allowanco~as may be
prescribed.

6. (1)If any authority or body\ fails ta make within vw-ier

reasonable timq any fiomination which it is entitled iuthel3oarctct
t o make undw cjecEon 4, the Central Governmnt may
itself nominate ,a meinber to fill the vacancy.
(2) Whore a member of the Board dies, resigns or is
removed, or cease8 to reside in India, or becomes incap
able of acting, the Central Government shall, on the recommendation of tho authority or body entitbd t o nominate the member under seotion 4, or whem such reoommendation is not made within a reasonalble time, then on
its own initiative, appoint a person t o a 1 the vacanoy.
(3) No aot done by the Board shall be questioned on
the ground merely of the existenoe of any vacancy in,
or defect in the constitution of, the Board.
6. (1)The Central Government shall, in consultation ~xechtive
with the Board, appoint a Rubber Production Commifi-Qfficere of
sioner to exercise such powers and perform such duties the Boerd*
under the direction of the Board as may be prescribed.
(2) The Central Government shall, in consultation
with the Board, appoint a Secretary t o the Board to
exercise such powers and perform such duties under the
direction of the Board as may be prescribed or as may be
delegated t,o him by the Rubber Production Commissioner.
(3) The Rubber Production Comniissioner and the
Secretary shall not ufidertake: any work unconnected
with their duties under this Act, except with the permission of the Central Government.
7. ( I ) The Board shall, for the purposes of section 13, commietees
constitute a Committee t o be called the Rubber Price 0fth"mard
Advisory Committee consisting of( a ) four persons t o be elected by the Board,
of whom two shall be members of the Board representing rubber producing interests and two shall be
members representing
manufacturers, and

Iiubber (Production and M a ~ k e t i n g )

[AOT WB-

( b ) three members of the Board, to be nominated respectively by the Central Government, the
Government of Travrincore and the Government
of Cochin in this behalf, none of whom shall be a
member represanting rubber producing interests or

manufacturer^.

f-

( 2 ) The Board may appoiiit such other Committees

as may be necessary for tho efficient performance of its
duties and functions under this Act.

(3) The Board shall have the power to co-opt as

members of any Committee appointedunder sub-seotion ( 2 ) such number of persons who are not members
of the Board, as it may think fit.

(4) The Board may appoint and authorise agents t o

discharge on its behalf any of its functions in relation
to the marketing or storing of rubber.
Buwt.fonaof 8. ( 1 ) It shall be the duty of the Board to promote by
Board. suoh measures as it thinks fit the development of the
'

rubber induatry so far as regards the produotion and mar.

keting of rubber.

( 2 ) Without prejudice to the generality of the foregoing

pro~ision,the measures referred to therein may provide
for( a ) undertaking, assisting or encouraging
scientific technological and economic researoh ;
(b) training students in improved method8 of
planting, culti;oation, mmlwing and spraying ;
( c ) the supply of technical advice to rubber
growers ;
(d) improving the marketing of rubber ;
( e ) the collection of statistics from owners of
estates, dealers, and manufacturers.
(3) It shall also be the duty of the Board( a ) to advise the Central Government on dl
matters relating to the development of the rubber industry, including the import and export of rubber $
(b) to advise the Central Government with regard to participation in any International Conference or s+eme relating to rubber ;
(c) to submit to the Central Government and
such other authorities as may be prescribed halfyearly reports on its activities and the working of
this Act ;

(6)to pre?are and furnish snoh other repo~ts

relating to the rubber industry as may be required
by the Central Government from time to time.
~unds
of the
Board.

9 . ( I ) The Indian Rubber Production Board constit~.

ied under the Rubber Control and Production Order,
1946, is hereby dissalved, and all fucds and other propert y vested in, acd all liabilities of, that Board shall respect;vely vest in, and be liabilities of, fhe Board
co~stitutedunder this Act.

i
i1

!
1
i

QB 304Z.1

Rubber (Production and Marketing)

(2) The fund3 o f t he Board shall be kept in such bank,

or invested in such manner, as may be prescribed, and
shall be expended by the Board, only in the performance
of its functions under this Act or for meeting such ex3
penses as ere authorised by this Act or by the ~ 1 0made
thereunder.
10. (1) Every person owning land planted with rubber Registratien.
plants, whether such land is comprised in one estate or
in more than one estate and whether it is situated
wholly or only partly in British India, shall, before the
expiry of one month from the date of commoncoment
of this Act, apply to the Board t o be registered as afn
owner in respect of each estate owned by him.

(2) A registration ones made shall continue in force

until i t is ca,nosllod by the Board.

11. (1)The Central Government may, after aonsulting Power to

the Board, by order published in the official Gazette,
make provision for prohibiting, restricting or otherwise p,te
end
oontrolling the import or export of rubber, either general- exprk of
rubber.
ly or in specified classes of cases.

~'L
;

g-

(2) All goods to which any order under sub-section ( I )

applies shall be deemed t o b e goods of which the
import or export has been prohibited or restricted under
section 19 of the Sea Customs Act, 1878, and all the pro- VIII of 1878,
visions of that Act shall have effect accordingly, except
that section 183 thereof shall have effect t ~ 3if for
the word " shall " therein the word " may " ww substituted.

(3) If any person contravenes any order made under

sub-section (I)he shall, without prejudice t o any c o f i o a tion or penalty to which he may be liable under the provisions of the Sea Customs Act,'1878, as applied by V I I I O ~ ~ ~ ~ ~ J ~
~ub~section
(Z),be punishable with imprisonment for a
term which may extend t o one year or with fine or with
both.

12. ( 1 ) With offoct from such date as may be notified -0sition

by the Central Government in this hehalf, them shall be
levied and collected as a cess for the purposes of this
Aot a duty of oxcise on all rubber produced in British
India a t such rate as the Central Government may on
the recommendation of tho Board, by the same or a
like notification, from time to time fix.

$Zbbr

( 2 ) Tho said duty of excise shall he paynbln by the

ownor of the estate on which the rubber is produced,
and shall bo paid by him to tho Board withd one month
from the date on which he receives ~1 notice of demand
therefor from the Board.
(3) The said duty of exclse may bo recovered rs if
it were an arrear of land-revenuo.

Rubber (Production and Marketing)

':XXIVI

[A@

(4) For the purpose of enabling the Board t o assess

the amount of the duty of excise payable by the owner
of an estate under this section -

(a) the Board shall, by notification in the

Gazette of India,, fix the pori.od in respect of
which assessmonts shall be made, and

.
. . . ,,

(6) without prajudice to the provisions of

section 2.0, every owner of an estate shall
furnish to tho Board a return stating the
total amount of rubber produced on the estate.
in each such p6l:iod, not later than Hteen days,
after- the expiry of the period to which the
return relates :
Provided that ill respect of an estate situated only partly in British. India, the \owner
shall ill the said return show separately the
amounts of rubber produced within and outside
Eritish India.

,I

..
.
,

.'

(5) If any owner of an estate fails tio furnish in .due

time the return referred to in sub-section (4) or furnishes a return which the Board has reason to believe
is incorrect or defective, th.e Board may assess the
&mountpayal~lebv that owner in such manner as may be
prescribed.'
( 6 ) Any owner of an estate aggrieved by an sbesesslnent
made under this sectioi~may within three months of
the service of the notice undor sub-sektion (2) apply to the
District Judge for tlie canoeUation or modification
of the assessment, and. the Distriot Judge shall,' after
giving the Board an opportunity of being heard, pass
such order (which shall be final) as he thinks proper.
fix
13; (1) -The Central Government may after conend sulting the Rubber Price Advisory Committee . con'minimurn prices stituted > under sub-section ( I ) of section 7, by order
.Qbr"le
published in the official Gaqette, fix the maximum price
ber.

.,:,-

'::I

..

: i

..,

...I

:;j
d

..

~pawer to

'

masimum

'

or the minimum price or the maximum arid minimum,

prices t o be chargod, in the course of a business of any
class specified in the order, for rubber of any description
so specified.

(2) Any such order may fix different maximum or

minimum prices t o be charged in the course of businesses
of difforent classes for the same description of rubber.

(3) If any person buys or sells, or agrees to buy or

sell, rubber a t a price which is more than the maximum
price, or less than the minimum price, fixed under snbsection (1) in that behalf, he shall be punishable with
imprisonmept for a term which may extend t o one year,
or ~ i t fine,
h
or with both.
.
'

14.N o person shall sell or otherwise' dispose of,

tbensing
of
%ssnsrrotlon'in and n c
sball buy or otherwise acquire, rub'oer
eubber.
except under and in accordance with 'the terms of s

person

general or special licence issued by the Board :

03

@42.]

Rubber (Production and Marketing)

Provided that nothing in this section shall apply
to the sale by any person of rubber produced in an
estate of which he is a registered owner.

15, (1)Every general licenco issued under section

14 shall be published by tho Board in the Gazette of

F~T~Provieione

India and in such newspapers as the Board may direct.

(2) A special licence issued under section r14 shall 14.
be valid only for such period as may be specified therein :
Provided that the Board may from time to time
extend the period of validity of any such licence.
(3) The Board may a t any time for reasons to be
recorded by i t in writing revoke a special licence granted
under section 14, and on such revocation i t shall be
returned to the Board by the person to whom itq was
issued.

(4) No application for a special licence made by

a person who was carrying on business as a dealer or
manufaoturer immediately before the commencement
of this'Act shall be rejected by the Board except for
speoial reasons to be recorded in writing.

16. (1)NOperson not being the owner or oooupant RestrLtiol;

of an estate or a person who has acquired rubber o n p o d o m
nuder ageneral or special licence issued by the
Boakd under section 14 shall have any rubber in his
possession.
(2) Any Court trying a contravention of sub-section
(I)may, without prejudice to the provisions of section
26, direct that any rubber in respect of which the Court
is satisfied that such contravention has been aommitted
shall be forfeited to His Majesty'.'

17. (1)No person shall plant or replant rubber L;,,,,~, f,,

except under and in accordance with the conditions of a planking o r
speoial licenoe issued by the Board
replanting.
(2) A licence issued under this section shall specify the area in which rubber may be planted or replanted and the period.for which the licence shall be
.
valid!

(3) No licence issncd under this aoction .shall be .

transferable except with the land 50 which it relates.

181. (1) Every holder o f a licence %sued under ~,~,,t,t,

section 17 shdl, at such times as the Board may require, be aubrnitfurnish to it s report specifying the areas newly planted bed by liom.
or replanted duriug the period to which the report relates and containing such other particulars as may be
required by the Board.

(2) The Board may revokc any licence issued under

section 17, if it is satisfied that the licence mas obtained
by misrepresentation or fraud or if the lioencee contravenes any of the terms of the licenco or if the licenoee
failn to submit the report referrod to in ~ub-secticn( I ) .

Rubber (P~oductionand
Few. for
wla1

Uuenaes.

[ ~ C r e XXa

19. The Board may levy suchfees as may be prescribed for the issue and renewal of special licences under
seotion 14, seotion 15 or section 17.

Submissionof
25. Subject to such exception? as may be preand eoribed, every owner, every manufacturer, and every

d-aOOo=g

holder of a specid licence lssued under section 14 not

being an owner or a manufacturer, shall-

(a) submit to the Board such returns a t such

times, in such form, and containing such particulars, as
may be prescribed ;

(b) maintain true and correct accounts and other

records pertaining t o his estate or business, as t h e case
u a y be, in such form as may be prescribed ;
(c) permit any officer authorised by the Board in
this behalf t o i n s p ~ c the
t apco!;lts and records referred
to in olause (b).

21. Any officer authorised hy the Board in this

~cstion
a f l ~ d abehalf
~
meby a t any reasonable time inspect any place of

storage of rubber, any estate, any place of business

of a, dealer or any factory or other remises
cf a manufacturer, for the purpose of verifying any
statement or return submitted under this Act or for
any other purpose of this Act.

94m-oe'

22. ( 1 ) AU acts of the B'oard shall be subject t o

@ontro!by
$he (lentral the control of the Central Government which may can*ve-ent.
cel, suspend or modify as i t thinks fit any action taken
by the Board.
The records of the Board shall be open t o inspect~ona t all reasonable times by any officer authorised
in this behalf by the Central Government.

(F)

Appeal.

23. Any person aggrieved by an order of the Board

refusing t o issue or renew, or revoking, a special licence
under the provisions of section 14, section 16 or seotion
17 may, within sixty days of the making of the order and
on payment of the prescribed fee, appeal t o the Central
Government, and the decision of the Central Government
thereon, and subject only t o such decision the order of
the Board, shall bu final and shall not be called in ques.
tion in any Court.

Aocounts of
24. ( 1 ) The Board shall keep such accounts, in
IBoard.
s&h manner and in such form as may be prescribed, of

all moneys receivcd and expended by it.

(2) The Board shall c a p e the aeoounts t o be audited annually by auditors appointed by the Central Gover-ent,
and the auditors shall have the power t o
disallow any item of' expenditure which in their
opinion has not been properly incurred under this Act.

(3) The Central Government may, on the appli.

oation of the Board, &ow any item of expenditure digallowed by the auditors under sub-saction (2).

'

~ u b b e r(kroduetion .and. @ar&etingj

25. ( I ) rha C;)%brabl G3?i)ril.n3i1! miy, by noti- Power

of
61dtiol ia thjl o l d a l G ~ i a b l a ,rnl?io rulw to carry out ~ : ~ ~ f ~ , " ~ ;
th9 purpms of this Aot.
. .,.

mmke . . m l ~ ,

(2) Without prejudioe to tjrj genarhlihy af the foreg 0 h j p1~3r,'raIu; r n b - l , j uuo l*r thi3 se3tio3-may - ~ P O V ~
for all or any of the following matters, namely -x
(a) tha prooedure t o be fallowad a6
of the .,Board;

~ O .,

meeting

(b) the election ofthe ChaZrqan and

.
'

Vios-

Chairndan of tho B~a.rd,the election of members of

the Rubber Prica Advisory CommitLeo, the &ppoi:ltd e n t of othar Committeos and t h e delegation 80
Committees or t h e Chairmm or hhe Vice-chairman
or to ~numbarsor offioere of the Roard, of any of
the powers and d ~ ~ t i cofs the Board under this

>c

Aot

,:

(6) the staff that m%y bbe 3m;)layed

by the
Board ;
( d ) the pray, a110wenoos, leave aacl other oon&trfons of sarvioe of the Rubbor Pradtnirtican Cam.
d ~ s i o n e r ,Beoretebrg en3 other oBt)erii and aer.
pants of the Baard ;
(e) the. travelling allowance (4f members of
liho Board aria of Comaittees ; ;
(f) 630 establishmant and msinterartnoe of
officers by the Board ;
(g) the term of o%ca of members oi' the Board
and tbe circunstances in w%ich and the authority
by which mecabera of the Boa rd or any:l(lornrnittm
may be removed ;
(h) the quorum a t meetings of the Board ; *
(i) 6he maintenance by tho Board of re.
cordr; of business transacted and tho submissio:~
of copies thereof t o $he Central Government;
(8) the purposes for which funds of the Board
may be expended ;
fk) the maintenance of accounts of income'
and expenditure of the Board and the audit of suoh
aoodunts ;
(I) the prqmation o f annual estimates of
incoma and expenditure of tho Board-;
j.mj the deposit of funds sf - t h e Board in
b a a s and tho investment of suoh funds j
( B ) the registera, and other records f/a be mainbained by"tlas Board ;
( 0 ) tho' form of application for registration
under section 10 or the cancellation of sucb regis&r.ation:the fee payable on 'such applicationn,, tKm
procedure to be followed in granting or cianoelling
registration and the registors,: to
be kept by ttbo
'
Boardg

-,

16

Jgugber ( ~ ~ o d u c t i ~ n ,l ~ , @ ~ k a ~ i n[am
g ) xwv
( p ) the form of appliaation for special licences
under soctlon 14 or section 17, the fees for the grant
or renewal of such licencua, and the forms of such
lioanoes ;

(q) the manner in which rubber shall bt

graded ~ n marketed
d
;
(p.) fho fee payable on appe& under seation 23 ;
(83

any other matter which it3 to be or may

bo prs~oribedundehhis Bat.
28. If any p e r s s n ~ .

PsnJ#ea;

( a ) contravefies any provision of this Act;

other than sootion 11-or section 13, or any rule mado
under this Aob, or

fb) in any report or return to bo furnished

under this Act, makes any statement which is
false and which he knows t o be false or does not
believe t o be true, or
(o) obstructs any officer of the Board in the
ditdiarge of any duty imposed on or entrusted
to him by or under this Act, or
*( d ) having the oontrol or oustody of any
account book or other record, fails to produce such
bcok 01. record wban required by any authorised
ofllcer Qodo so,

he shall be panishablo with imprisonment for a term

which ]nay dxtencl t o one yoar, or with fine which may
extehc to one thousand rupees, or with both.
P ~ o o e d a r. ~
27 No yrosecutiol> for any offence punishable
P r o m * under ibis Ao; shall be instituted sxoept by or with
tiw.
& A consent of the Oontral Government or the Board.

brofl e d

s.

No suit, prosecution or other legal proceedings

&all lie against tho Board or any officer of the Board
for anything in good faith done or intended to be done
under this AoE.

29. Until such time as the Board is cynstituted

under seation 4, tho Gontrel Government may, notwitbstanding anything hereinbefore contained,{a) axercise any of the powers conferred by
this Act upon the Board ; .
(b) exercise any of the powers conforred by
sub-section (1)of section 6, section 11 or sectioll 13
on tho Gentral Government without consulting tho
Board, of as the oase may be, the Rubber Price
Advisoq Oommittea.

ACT No. XXV

[PASSED
BY

THE

OF 1947.

INDIAN
LEGISLATURE]

It is hereby enacted as follows :I.,This Aat may be called the Indian Tariff (Amendment)

2. (I) In the'pirst Schedule to the Indian Tariff Act, 1934[a,) in Htome Nos. 10 (1)and 11(1),-(i) in the third column, for the word " Protective
the word

'' Revenue " shall be substituted ;

$ ~ f ~ ~ ~ $ f ~ ,
A&
"

(ii) in the fourth oolumn, for the word8 and fig~res

" Tree " shall bo substituted;
(iii) the oritry,in tho lest column shall~beomitted.

( i ) in the third column, for the aord

JIROME, com-

X X X of
~

1034.

" Re. 1-8 per cwt." the word

-,

Ghort title.

" Revenue ''

Z%dian Tariff (~mendment)

[AOT

XXV

The following SODIUM compounds, namely :(a)Sodium phosphates(4) of British mrmn~ifacturt~

Protective

(64) not of British rnanuftrcture.

(b) .Sodi%m sulphite and
sodium h~sulpliite(i)
of British manufacture

Proteotivo

(ii) not of British mnnufacture.

(c) Sodium thiosulphate(6) of British manufacture

Protective

(Q) not of British manufacture:

Provided that the articles
dutiable under this Item
rnanufaotured in s Britieh
Colony shall be deemed to
be of British manufact,ure.

Proteotive

Protective

Protective

Rs. 7-8
per cmt.
Rs. 11 per
owt.
Rs. 8 per
Cmt.
RE. 12 per
owt.

Rs. 5 per
cwt.
Ks. 7-8
per owt.

... ...

March 31st. 11840.

... ...

Marob 31st, 1048.

... ...

March Slst. 1960.

... ..,

March 316t. 1060.

...

Maroh SPst, 1050.

...
...

... March 31st, 1860."

'

(fl after Item No, 30(8)the following Items shall be inserted, namely :ABRASIVE PAPERS and
rolls, coils, discs, belts, shilpes
and tapes, made of nbresive
paper, when imported as
stores apart from machinery(Q)

of British manufacture

Protestive

( h ) nob of British manufacture.

Protective

EMERY CLOT13 nild abmsive rolls, coils, discs, belt?,

shapes and Gapek, n-.ade of
emery clot11 o r a combination
of emery cloth and paper.

Protective

2 4 por
.
cent. ad
vako~em.
..
38 per
cent. ad
valorem.
30 per
cent. ad

M a011 alst, ne49.

.. March J l s t , 194Q.
N:brch 3 Ifit, 1948.''

(g) for Items Noa. 43, 44: 44(1), M(2)and 44(3), the following Items &all be
-8~ubstitutsd,namely :-

Revenue

PAPER, all sort^,

not otherwise
specified.

Revenue

WOOD PULP

1 8 per cert, ad valorem.

30 per cer~t.ad valorem.

..

..

(h) in Item No. 45, it1 the second oolumn, the words '%ut *xclu[ding paper
and stationery otherwise specified " shall bs omitted ;
(i) in I t e m Nos. 47(0), 48(3), 48(9), 49(6), 51(2), 61(3), 63(0), 03(!3), 63(10),
63(I2),63(15), 63(P7), 63(19), 63(21),63(27) and 74,(i) in the third cohlmn, for the word " Protective " where~writ ocours'
the word " Revenue " shall be subetitnted ;

(ii)tho entry or e i ~ t r i oin~ the last cdurnil shall be omitted ;

fabrio
49, for the words and figures "tho
( j ) i n Item No.
a g ~ i f i e d in I ~ I E
No. 48, 48(1), 48(3), 48(4), 48(6), 48(7), 48(9) or

6'

in the second oolumn, and for the entries in the wooeeding oolumae
against the said 'Item, the following shall btr ~ u b s tuted,
t
~zsmely:- 48110):-"

the fabrics specified

in-

(a) Item No. 48.

48(1), 48(4)9 48(6),
48(7) or 48(10) ;

(a)

Item No, 48(a)

or AB(9) :-

Revenne

The ad valoremn rates

of duty applicable
to the fabric of
which the mticlo
is wholly or mainly

The-duretion .a
plioable to
fabrio of whhh
the srtiole L

di

wholly or msb
ly made. ,,

..

The ad valorem rates

of duty applioable
to the -fabric of
which the article is
wholly or mainly

(1) in Item No. 63(2),(s') in the second column, after the word " flat " the braokets and
words " (other than alloy, tool or spooial stoel) " shall be inserted 1

@
C
&.
8,
E

(di) in the third column, for the word " Proteotive " wherever it
ocours, the word " Revenue " shall be substituted ;

(iie'%')
the entriee in the last colum~shallbe omitted ;

&:

gl) in Item No. 63(3),--

(e') in the second column, after tho word "STEEL" the braokets and
words "( other than alloy, tool or special steel) " shall be inserted ;

(ii) in the third colnmn, for tho word " Botective ',-in
where i t occurs, the word " Revcnue " shall be substituted ;

both p l a w

(iii) the enhies in the last oolumrr shall be omibted ;

dm) in Item No. 63(20),(i) in the second column, after the words " SrrEEL SHEETS " the
words " other than high silicon eleotriaal s%eel sheets " shall be inserted ;

(ii) in the third column, for the word " Protective

occurs, Ghe word " Eevenuo " shall bo substituted ;

"

wherever i t

(G)
the entries i r the
~ last column shall be omitted ;

6%)
fe

&.
@\
F
R* -

P
F
g
L
k'

f;
B

in Item 63(25),-

(i) in the second column, aftor t h e words " okher than " tho words
oarbon or spring steel wire, " shdl be inserted ;

" high

(ii) in tho third column, for the word " Protective" in both plaoes
where i t occurs, the word " %venue " shall be gubstituted ;

(Pii) the entries in the last column shall be omitted ;

TMicsn %riff (Amendment)

4
(0)

afhr Item No. 63(29) the following I t e m shall be ingerted, name1

1) times t h e exr.i~eduty
leviable fcr' the time
being on stool ingot,$
produced in British I n d i ~
plus Rs. 10 per ton, or
10 per cent. ad valorem,
whichaver is higher.
plus one-iifth of such
higher amount.
18 times th- exoiso duty
leviable for t n e timo
being on steel ingots
produced in British India
plus Rs. 39 per ton or
20 per crnt. art valorem,
whichever is higher,
plus one-fifth of suck
higher amount.

14 times the excise

duty leviable for the
time
being on stssl
ingot^ prod~icedin British Ind~e.,plus Rs. ? I
per ton, or 10 per cent.
ad vrrdorern, cvhic)~everi c
higher, plua one-fifth of
such higher amount.
19 times th- exciar duty
leviable for the time
b ~ I* i 012 steel i p t ~ o t q
p~oduoed ia
British
India, p l m Rs. 32 per
toll, p h s one-fifth of tho
total of ~iuchamounts.

If time^ the exoise duty

leviable for the time
being on steel ingot*
produced in
British
India, plu8 Rs. 25 per
eon, plus one-ath of the
t o t d of euch amounts.
If times the excise dnty
bvinblo for the time
being on steel ingots
in
British
produced
India, plua R4. 60 per
'ton, plu8 one-fifth of tho
total of such amounts.
30 por cent. cad valorem.

..

...

...

( p ) aRes Item No. 70(1) t h e followiilg I t e m shall be inserted, namely :"90(2)

'JO(8)

ANTI- Protective 20 per -cent. ad valore~ra,

CRUDE

ANTE+lONY, other Protective 30 per co..t.

than

crude

anti-

ad valopem/

:1

1I
...
.

March 31d,
1849.
Mamb 3l&@
1949."

(q) after Item No. '91(6)tho following Item shall be inserted, namely :-

11'7)1

HURRICAXC
t

LANTERN8

Proteotive 30 per cent. ad valorem.

Marob 31eD.

8. I n the pmambls and section 3 of tho Sugar Industry (Pro- Amendment of

teotion) Act, 1932, for the figures " 1947 " wherever they ocour, preamble
swtion 3. Aot
the figt~rea" 1948 "shall be ~ubstitiated.
XIII of 1932,

ACT NO. XXVl

OF 1947.

INDIAN
LEOIKIJATURE]
(Received the asaent of the Govsnzor Gerteral o n the 18th &.il

[PASSED
BY

THE

1947.)

An Act to provide for the oontrol of hipp ping.

)
&

Fa

HEBEAS it ie expedient to provide for the oontrol of

hipping fa P limited period : .

It ia hereby enactad as f o l l o ~ :s-

g,@

1. ( I ) Thiv Aot mey be called the Control of Shipping Aot, Short tIOte, extent
1947.

oommeuwrrutnt
end dumtdon.

(2) It extend8 t o the whole of British India, and applies

also to, and to persons on, ships registered in British India, wherever they may be.
( 8 ) It ehdl be deemed to have oome into force on the 25th
day of Meroh, 1947, and it shall remain in form only up to the
31st day of Maroh, 1948 :

5
t

Provided that the Central Government may, by notification

in the official Gazette, direct that it shall remain in foros
$
for a further period not exceeding one year.

2. I n this Act, unless there is anything repugnant in the subjeot Interpretation.

or colrtext,-

'.k

(a) " rnadar " and '' passenger " have the meanings respeetivalJ assigned to them in the Indian Merohaut Shipping Ao$ xm

$!k? 1923;

(b) " owner " includes the agent of an owner ;'

(c) " prescribed "

/ f motion 9;
i

meam prescribed by rulee made under

$
!

(d) " ship " does not include a ship of less than 160 gross
regidrod tons or a sailing s,
;

' Shipping Authority " means any authority or offioer

ed by the Central Government by notification in the official
to perform the functions of s Shipping Authority under

I ) No ship registc;ed in British India. shall be taken t o ilea Lioono...

1@om8.a (port
or place within or outside British India except under
v b

valid licence granted by a Shipping Authority under t h ~

motion.

@
E
8:

(2) A licence granted under this section may he either a goneral

oence or a specified voyage licence.

(3) A general licence shall ~'emainvalid until i t is revoked by

e Shipping Authoriby which granted it, and a specified voyago
enuo shall be valid only for the partioular voyage for mhioh it

l'rice n m a I

OY

fhd.

le,n,

&,

Control 01 Shipping
[ACT X X ~
(4) A licence gral~todunder this section may contain suoh
limitations a r ~ dc o t ~ d ~ t i o [as~ xthe S h ~~)pirlq
Authority grauting it
may think fit t o impose with rorlleot to ~11o
trhdes in which the
ehip may enqago arid t h e \.oy:Lges which i t mag undertake, end,
such limitst~orls nritl condit,io~ismay be imposed so as t o apply
to the b h ~ pivherever it may 110, or while in S U L ~waters or engaged
in such trades or on such voyagtgos, as rnny be specified.
(5) When a licence cease9 to b e vnli:, t h e person t c whom it
was granted shall, without unrrasona.bl delay, rpturn i t or cause
i t to he returned t o the Shipping Atcthority which gr .nted it.

h-.

b
$
8
?

XX of 18.46.

No port-ohlapence
until lice-

produd.
xXX *f lorat

Power t(P @I8

direotiom.

(6) For t h e avoidance of doliht~i t is horehv declared that any

licence granted 1111doran order rnnde l~rlderrulo ti:? of the Defeuoe
of India R,uleo or t h a t rule a+ raor~tinuorlin force h y the Emergenoy
~rovisions(Cor~tilmance)O d i n a ~ ~ c 194(i,
e,
and valid imrnediatelg
before tho expli-y of tire said Ortii:1?-:lc:o shall continue to be valid
socordirlg t o 1-c~tenor and shall be doemod t o have been granbed
under this section.

4. Without prrjl~diceto the provisions of section 127 of t h e

Indian Merch;tcrt Shipping Act, 1923, no officer of Customs shall
grant a port-I learnnce t o a ship registered in British India until
d t e r the ~lroductlonby the owner or mastep tl~ereofof a valid licence
grwted under this Act in respect of t h e ship.

5. ( 1 ) Thw Shipping Authority which granted a licence in

respect of a xhlp under sectioli 3 may, from t i m c t o time while t h e
Licence is valid, by order in writing givo d~roctiollewith respmt

to--( a ) the ports or places, nrhcthor within or outside

British India. to whlch, and the roilteo by which, the
ship shall proceed for any particular purpose ;

( 6 ) the ~ I a ~ s of
e spas_songars or cargo which may be
carried i l l the ship ;
( e ) the order of priority in which passcrlgtA;.!:or cargo
may be taken 011 or put off the ship at s i ~ yport,or place,
whether within or ontside Briti~hIndia.

(2) The Central Coecrlirnent or any Shipping Authority

may from time to time by order in writing give general or specid
direction^ spplicable t o any ship r e g l v ~ r s doutuicle Bribish Ir~dia
and rthout to proceed from a port or place i r ~Ijrltiuh India t o ariy
port or place 111 the continent of Irlci~;~
witl~rouprct to the order
of priority i ~ whic.h
t
pasmnptm or c.argo may be taken on the ship
at tsuch port or place in B ~ i t i s hI .dm :
Providec! that no directions under this sub-section shall apply
t o any such ship which i s not taking on paxsengors or cargo a t e
port or place In British India for &$charge a t any port OP place
in t h e continent of India.
Power to fix
shipping rate8.

' 6. The Central Government may from time t o time, by order

published in the official Gazette, fix in the pr<:scribed manner t h e
rates a t which any ship, reqistered in British India. mag be-hired,
and the rstos which mar7 bc c h ~ ~ r g cfor
d the carriage of pawenger5
or cargo t a k ~ non any ship, \vhother egi,tered i 1 Britisll India or not,
g e a ,y port or p l m
a t a port or plac:t. !r Br-ti4 Indiil for d ~ ~ c h a r at
in the c o r ~ t i ~it~of
e : Indin.

OE
$,

Z
@
rr

g,;:
P
.I.
$-.
;a:,

p;

..

e;
&*:

pk
.,..

p;e

b.
*<:

p.
4
,

$,.

..*
.

;
.

$.:.

,r

11
,

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s.

b:
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*.

I:.

19471'
Conitrol o f'ShippInng
7. A Shipping Authority may, by notice served perdonally or by

3
Powm t o BBYL h e
~dorwt.ior,

Post, require-(a) the master or owner of any m hip in respect of

which a - licence granted by the Shipphg
Authority
.
.
u d e r thh Aot is in f m , or
(6) tbe master or the agent in ~ntbbIndia of the
owner of any ship in respect of wbich any directions
have been o r may be given under sub-section (2) of
smtion 5,60 furnish, within the period speoXed in tbe notice, information
regarding any of the following mattere, namely ;- '
(k)the classes of pasmngers and cargo which the
ship k about to carny or is capable of oarrying ;
(ii)the rates of pawnger fares and freight c h v g b
applicable to the &ip ;
(iii.)any other matter which may be prescribed.
~ t ~ ~
$. ( I ) If the provisions of sub-section (I)of section 3 or of an l ' e ~ end
order under section 6 or, without reabonable excuse, any limi- 'NU&Yra
tations or conditiom contained in a licence granted under tbie
Act or any directions given under section 6, are contravened,
the m ~ s t e rand the owner (or in the caw of a ship registered outside Britisb India, the agent in British In&& of the owner) of the ,
ship in respect of whicb the contravention has takec place shall eeoh
be punishable with imprisonment fcr a term which may exbad
to six months, or with fine, or with both.
(2) If m y pmaon on whom a notice has been sewed under
mtion 7 fails to furnish the. information required within the
srpecified time or, in furnishing such information, makes any o t a h
ment which he knows to be false ig any material particular, he
shall be punishable with irnprkonment .far a term which may
extend to six months; or with h e , or with both.
( 4 ) ;Ifany licence is n o t returned to the Shipping Authority
which granted it within a reawnable period a h it h a c e a d
to be valid, the person to whom it was granted shall be pu.~bhable
.svit.hb e which may'extend to one hundred rupees.
(4) No Court inferior to that of a Presidency Magistrate or
s %gistrate of the h t 01shall try any offence punishable .
under thie section.
(5) If the persqn committing an offence punishable under
this section is a company or other -body corporate, every managii~g
director, manager, secretary or cther officer or agent thereof sball,
a n l w he proves that he exercised all due diligence to prevent the
c o d s i o n of the offence, be d e e m 4 to be guilty of sucb offenm.
9. (I) The Central Government may, by notification in the Power tagatah
".
o5cial Gazette, make rules for carrying out the purposes of t.& Aot. aLs(2) In particular and without prejudice to the generality of
the foregoiug power, such rules may provide for any of the following
matters, namely :(a) the f o m of licences granted under thir Ace ;
(6) the mannor in which rates shall be fixed under
aection 6, including
the constitution and funotions of a Board to advise the Central Government in
~'e~poci,
of such rates ;
(c) the matters regaxling which information may
bo fequired to be furnished under ~ection 7.
,

$,$9

: qt.'
g .

b.

: ,
6.

-f .
8:

).

'

; k. ,

i
$...
.,

j:,,
..

?.

??

i,;

P
.
a:

*,

*...

\ $.)

: 1;.
I k;
1 $>.
,

i
I

1I
I1

j
1.
1

i
1

.!
i,
ii

;g

th

C:~.
p,

;:;.

; z.:

s~..;

ACT NO. XXVII

[PASSED
BY

THE

f
p,I,I ,L ,-JI

OF 1947.

INDIAN
LEGISLATURE]

t3rif:c

$ c-J)

za,P>

, <"*

w
.
i.

;p:-t
GO6

It is hereby enaoted aa follows :F-,..

, ,,it

it is expedient furthey to awnend- the Motor

Vehicles Act, 1939 (IV of 1939), for the purposes
hereinafter appearing ;

el:
**

I"nd,
.
1947.) la
,'i "
* - ' <&<I

WHEREA~

#<'

Z'.e--

f7

&: [$ "/

(Received t h e assenl of l h e Governor G e n e ~ a l0% t h e 18th ApriZ

An Act further to menla the Motor Vehicles Act, 1939.

t'r

I.'(1) Thie Act may be called the Motor Vehicles (Amend- 8 h o ~ t title and
: ~mmt)Act, 19'47,
Oauimf?nQemen$.
'

--,

&

g.<

(2) It shall come into force on such date

$e%75i$~&~~~4mment may, by notification in the official Gai(t9iPPoint.
j

.%

1".

8. (1) In seotion 93 of the Motor Vehioles Aot, 1939 (herein- gbmendrnmt of

ewrtion 83, a19
d b r referred ta as the said Act),of 1039.

k$
3

(a) for clause (a), the following alause shall be substituted,

namely :$"a)
' 'authorised insurer ' means an insurer in whose case
&herequirements of the Inslaranoe Act, 1938, or of the
corresponding law of a, reciprocating territory with
mspectj to the registration of insurers are complied
with, and includes, where the business of insuring
motor vehioles against third party risks 1s carried on
by the Central Government or a Provincial Gover~ament
or the Government of an Indian State which is a rooi.
procating territory, suoh Government " ;

12

" iiioludes ", the words " a

cover note compl=ying with suoh requirements as may ba
presoribed, and " shall be inserted.

(b) in clause (b), after the word

5$.

(2) To the said section 93, the following olauss shall be added,
namely :p l ( p ) lreciprocating territory ' means any suah Indian State
or such area administered by the Crown Reprewntative
as may be notified by the Central Govern~nentin the
offioial Gazette to be a reoiprooating territory for tho
purposes of this Chapter."

5-

8
&
r

[
",

II
8. For sub-section (2) of section 94 of the said Aot, tho following Amandwent
sertlou 94, Aot IV
ecb-section shall be substituted, namely :-

$2

k.
g.

&..
"szy,

F::.

)(( (2)

F;

t:.
g::.
,,...

g; ..
g
$>

(ii)the Crown Representative ;

(iii)any Provinoial .Government ;
(iv) the Government of .any Infiiao State 1

lo) the Government of the French or Portugues~, Setth.,

$..
*:,. .
,

menk bounded by India ;

e.

I..

& ..
l
i

r.

@,

,...

'

of 1838.

O-

E:,
-4

Subject to any prescribed conditiom, sub-woeti on 1)

not apply to any vehicle owlled by any of the ~ f u l l ~ w .shall
m authorities, namely
;i) t ~ Central
e
Government ; '

P ~ i c eanna I or I @ .

,.

Motor Vehicles (Amendment)

[AOT XXVII

(vi) any local authority in British India exempted from the

operation of wlb-section (1) by order of the Central

Government or of a Provincial Government ;
(vii) any local authority established or continued by the
authority of the Crown Representative exempted from
the operation of sub-section (1) by order of the Central
Government ;
(viii) any local authority in an Indian State whereh
policies of insurance are required b y provision of law
t o be taken out in relation to the use of motor vehicles,
which has been exempted from the operation of suoh
provision."
4. I n section 95 of the said Act,(a) in sub\-section (1)-

(i)
in clause (a), after the word insurer, the words and figurm
"or by a co-operative society allowed under section 108
to transact the business of an insurer " sball be inserted ;
(ii) in clause (b), after the words " in a publio plaoe "
the words "in British India or in a reciprocating
territory " shall be inserted ;
(iii) in the proviso, the words, bracket. and figure "excepb
as may be otherwise provided under sub-seotion (3) "
shall be omitted ;
(iv) in clause (i)
of the proviso, after the word " employments',
where it occurs for the second time, the following shall
be inserted, namely :" other than a liability arising under the Workmen's
'Compensation Act, 1923, in respect of the death of, or
bodily injury to, any such employee(a) engaged in driving the vehicle, or
(b) if it be a public service vehiole, engaged as a oonduotor
of the vehicle or in examining tickets on the vehiolep
or

(c) if it be a goods vehicle, being carried in the vehiole," ;

(b) for clause (a) of sub-seotion (2) the following clause ahaU
be substituted, namely :" (a) where the vehicle is a goods vehiole, a limit of twenty
thousand rupees in all, the liabilities, if any, &rising
under the Workmen's Compensation Aot, 1923, in
m g e c t of the death of, or bodily injury to, emgloyege
other than the driver being carried in the vehicle behg
limited to six such employem ; " ;

(c) sub-section - (3) s h d be omitted ;

(a) in sub-section (C), the words " or a oover note
be omitbd.

"

shell

6. I n section 96 of the said Aot,(a) in sub-seotion (1), the words "or

omitted ;

13

oover note" shall be

. .

Motor Pehiolee (Attzet~dmsnt)

( b ) after sub-seotion (2), the following, sub-seotion shall bo

inserbd, namely :" (2A) Where any such judgment as is referred to ita subsetion (1) is obtained from a Court in s reoiproceting
territory and in the case of a foreign judgment is,
by virtue of the provisions of seotion 13 of tho Code
of Civil Proaedure, 1908, conclusive as to any matter v of 1908.
adjudicated upon by it, the insurer (being an insurer
registered under the Insurance Act, 1938 (V of 1938),
and whether or not he is registered under the corresponding law of the reciprooating territory) shall be liabIe t o
the person entitied t o the benefit of the decreo in the
manner and to the extent speoifiedin sub-section (1) as
if the judgment were given by a Colirt in Britieh
Provided that no sum shall be payable by the insurer in
respect of any suoh judgment unless, before or after the
oommenoement of tho proceedings in which the judgment
is given, the insurer had notice through the Court in the
reciprocating territory of the bringing of the proceedings
and the insurer t o whom notice is so given is entitled
under the corresponding lam of the reoipromting territory, t o be made a party t o thb proceedings and t o
defend the aotion on grounds similar to those speoified
in sub-section (2).";
on (3), the words "or cover note" shall be ornit-

;i

(d) in sub-section(6),(i) after the word, braxkets and fig& "sub-section (2) " where
they &st ocour, and after the word, brackets and figure
"sub-section (1)" the words, braokets, figure and letter
. , "or sub-section (2s)" shallbe inserted ;

(ii) after the word, braokets and figure " sub-seotion (2)"
where they last occur, the words "or in the corresponding
,law of thereoiprooating territory, as tho oase may be "
shall be inserted.
.'

Amendmen& of

6. I n section 102 of the said Act, the words " or cover note " ,,tlon
shall be omitted.
IV
of lgao. 2

'8. I n section 106 of the said Aot,of

(a)in sub-section (I), after the words "in uniform", the wordRAmendment
106,
"authorised in this behalf by the Provinoial Government p 3 IV of 1 ~ 0 .
shall be inserted ;
(b) the provisos t o sub-section (1) and sub-section (2) shallbe
omitted ;
(or after sub-section (2), the following sub-seotion shall be
inserhd, namely :(2A) No person shall be 1Fableto oonviotion under sub-smtion
(1) or sub-section (2) by reason only of the failure to produoe the ooi%ifioateof insurance if, within seven days from
the date on whioh its production was required under subseotion ( I ) or, as the oms rn~y
Eo, fiam the date of ooourrenoo of the eoaident, he produoes the oeriiifioato a t such police
ststion s s may have been 'speoified by him to the w o e
offioer who required its production or, as the oase may ba, t a

x'

M o t o ~Vehicles (Amendment)

[AUT xxvrrt OP

1947.)

tho 11olice officer nt the site of the a c c i d ~ p tor t o the

officer in chargo of the police station a t which he repo13d
t h e a c ( , i d e ~:~ t
Provided that, except t o such extent and with such modifioetions as may be prescribed, the provisions of thie subsection shall not apply t o the driver of zi transporb
VR~~C~O."

8. 51 soction 108 of the wid A&,-

A-dm~nt

of
amtion 108. Act

( a )in su b-section (l),(i) in the opening paragraph for the words " public a e r v i ~
veiliri~" Yne wurds " tran~porb vehirle " shall be
substituted ; and the words " as if t h e society were ~ u t
authorised insuror" shall be omitted ;
(ii) in olnuse (a) after t h e words " members of" t h e W O ~ ~
" and insured with," shall be inserted ;
(iii) for clause (h) the following clause shall be substituted,
nemctlg :" ( b ) the insurance bueiness of the society shell except t o the
extent pe~mittedunder clause (cc) b e limited t o trans.
port vehiclesowned by its members, a n d itsliability s h d
belimited as specified in eub-section (2) of esotiori

g\ of 1936.

95 3 ' . I

V of 1938.

(iv) in claus~.
(c) for the words "aprescribed amount9' t h e words
"eucli amount as may be apecificd b y the Provinoid
Government" shall be substituted ;
( w ) a f p r clt~use(c) the f~llowingolaurre shall be h e r t e $
namelg :'"(ce)the society may, if permitted by the Provincial
Government and subject t o such conditions and
; limitntio~l~
as may be imposed by it, accept reinsurances
from other societies allowed t o transact the bushwe
of an i n s ~ ~ under
r ~ r this section ; "
(wi) in sub-clame (i) of olause (f)the words, brackets and l e t b
"clzluqe (b)of " al~allbe omitted ;
( v i i ) for c!ause (h), the following clause shali be substitutd,
nnn~ely:" ( A ) thasociety ~ h a l lin
, respect of a n y business tianseated
by it of the nature referred t o in olause (i) of the p r o ~ s o
to su!)-srct~or?(1) of section 95, bo deemed t o be an insltrar within the meaning of sub-section (1) of spotion 10
and sl~b-wction(6) of aectioli 13 of the Insurance Act,
1!)3Y ( V of 1!Y38)." ;
( b ) for suh-sectical (2), tho following sub-seation ~ h d be
l sub.
x t i t l ~ t dr~anlely
,
:" ('1) The provision9 of the Tnwrance Act, 1938, relating t o the
witding up of injuranco companies shall. to the exclusion
of ttny other ~ ' L Winconqistent therewith and subject t o
sucl~motlifici~tionsa$ ntay be preqcribed, apply t o the
wi~ltlingu p of a co-operative society alkwed t o transaotr
tllu bu.,tnese of a n in+urberunder this sootion as if it were
an in.uranca
company ; but rr ve as hereinbefore
provid(.d, t h e In uranct; Act, 193 ,, shall not apply t o
arly riucll society."
9.I n cln~iae(c) of ~ub-section(2) of swction 111 of the s&c$ Aat,
aftor ~ J I Pwords 6 ' ~ ~ ~ % i i i o ;of~ t eitisnreaoe
s
'' the words *'rnutila%ed,
dufi~ced,"shibll be i+asemd,
I

Y of 1938.
Amendm-nt
of
I I Act
I V 04 1939.

'

v'.

h:..
.3,.,,

ACT No. XXVIII of 1947.

c<v; ;

[PASSED
BY T ~ I E INDIAN
TJEOISLATURE]
(Received t h e assent of t h e G o u e ~ n ~ oGr e n e ~ a lo n the 18tB AppB 1947.)
An Act further to amend the Indiana Ooineeg;eAct, 1906.

<

w
"'-

HEREAS it is expedient further to amend the Indian Coinage

of IgOe,

Act, 1906, for the purposes hereinafter appenring ;

It is hereby enacted as follow :-

P if) This Aot meg be oalled the

Bhort fitle and

Indian Coin@~(A mend- oonunenwmebd

b e n t ) Aot, 1847.
(2) It ahall come h t o form on suob date as the Central Governmt may, by notification in the offioial Glazette,"appoht in thb

&'E.

,zt~?$

8. In the Indian Cobage Aot, 1906 (heminafter P e f e d to omiflaion of

the said Act), seation8 4 and 6 and the headfog above motion
g$8!

$hall, be omitted'
oe aeotion 6 of the said Aot and the heading &bow that
the followbg heading and mobion &all be eubtltuted, ,,tion

~ ~ ~ $ ~ ; f ~

of LW6.

i-

Coim may be mhid at the Mint for h o e mae~the a&

Danonaina6ians;
of the Clentral (Xovernment, of such denombatlona not higher dimension^,
o m rupee, of suoh dimensions and designs, sled of mob
ao~positibn~of
the Csntrd Govern- oo~m.
mjged metale of suoh oompositlon
msy, by notification in the offioial Gazeth, determ.ns.'>'

-:$?;&:

' 1k
: 4. %&ions 10,11 and 12 of tba ssM. A&, and-the headLIg ebow
W i ~ n10, &ell. be otblStt6cl.
and 1%A d 111
kT

I
I

of 1908.

; ?Xa
Lgj$

;i

~ $ 5 .POTmtbn 13 of ths aald

I:;
~substitabd,namely :--+
&..

: & .

Bo$,

'lha following motion shall ~~~~~~i

meion 18, Act miof 1908.

fwd under the authority of seation 6 Colnbwben e;

leg~d~tende~.
in p a p e n t or on awunb,-a; m p ooin, for any m,um ; .
a half-rupee oein, for e.ny .mm not e x d i n g

ep

..

of any ofbet ooin, for any sum not*gxmeding

videdl that the ooin hw not been defacecl and has not lost
@&?it
ks,
.: . ,
~ o " m ~ $bo~~b,s a ~ t h a n ~ w c h ~ w eaa"may"bevpreaoribed
ight
in

.,

'

ase

!
&
;"

All silver ooins I~leuedlunder th& Aot aft& the 10th day of
1840 shall continue 8 s before to'fbe 'asrlegal rtander in psprupee ooig, for B D ~ - ~ u ~ - ;
h e l f - r u ~ " o o i n , f f o r ~ a n y ~ s a309
u m ~3

fianna

1 or i t d ,

.
*

'. --.

,:

*,;A2

..

.
.*
A ~

.*:

Indian Coinage (Amendmszzt)

[BUT
XXVEII OF 19471
(c) in the cape of a quartsr-rupee, for any sum not excoeding one rupee :
Provided that the coin has not been defaced and has not lost
weight so as to be less than-

(i) 176.4 grains B o y in the caw of a rupee coin, or

(ii) 88.8 grains Troy in the case of a half-mpe coin, or
(iii)such weight aa may be prescribed in the case of a, quar- :
ter rupee coin.
1
1
(3) All nickel, oopper and bronze wins which may have been '!
kdued under t E g Act before the 24th day of January 1942 shall
continue ao before to be a legal tender in payment os on aoconnt
for any wrn raot~exceed~hg
one rupee.''

Omission of
motion 16,
AoC IH of 1908.

8. Section 16 of the said Act &all Be omitted.

Amendment of
seotion la,
Aat
of 1906.

7. In ~ection16A of the said Aot,-+

rn

11

(a) for the wor& and figurea " so&n-iiS, s e c W 99, o~ws t i o n j 6 , " the word and f i g u ~ ~m f b n 1&" sbll be
substituted ;

i
I

(b) for the wo& " any OF %howmcfbme " tho

section " shall-be substituted.

"a t 1

W~
\

i
i

8. .(I) In section 20 of the said Aoh-

(a)t,he words " silver or other " shall Be omitted jf

1
E

(b)after the words " is counterfeit " the words " w has b ~ , n
fraudulently defs'ced " slmq ba hserk$.
(2) I n the marginal heading sftile said ~eotion20, fay the W O P ~ P
~ a v e por nick4 " the worcb '' or Erauddentty defsbsed " ehaU b
iubstiit~hd.
Amendment of
eeotion 21,
Aot 111 of 1006.

8. In [nub-section(2)of wction 2:L of the mid Act,-

oleuse (a) ahall be omitted ;

(6) in-clause (c), for the words "in any case thantwo pe,

cent." the words " than two per cent. in the case of silve
or five, per cent. ir, the case of pure n i c w c o i ~ s , ~
shall be xub~tituted.

Omi~sionof
seotion 24,
Aot 111 of iOoaD

3.0. Section 24 of the slajd Act shall be on&&.

4
a

ACT No. XXlX

OF 1947.

[PASSEDBY TPIIK INDIAN

LEGISLATURE]
ed tho assent of the Governor General on tho 18th ApiJ 31941.1

grovida for the continuance

capital

06

control over issues of

REAS it is e l r p d i e ~ tt o provide for the .oontinuanoe of

trol over issues of oapital ;
reby enacted as follows :be,oa!;ledthe Capital Ismes (Continuanoe Shod CtCle, e w n
and dumbiws.

It extends t o the whole of British India, and applies also

ah ~uhjeotaand servants of the Crown in any part of India
British s.t~bjectswho are domioiled in any part of India

o have effect: on the first day of April,

Defin!tleme,

) " irrsue of capitel " mians the issuing of any securities

er fur ctrsb or otherwise ; .

securiti~u" meam any of. the followir~g instruments

company, whether
orated ill Ijritisll India or not, ntlmely :-

"

,or te'be ~tsued,by or for the benefit of a

(a) shares, stock; and bonds ;
(ii) debentur'es ;
the

:.

(hi) other inatl-uments creating a oharge or lien on

the comprmy ;aud

at;set,.ts of

ents acknowledging loan to or indebtez

pang and guaranteed by a third party or
:tl>wi h n third party.

3. (I) No corn! any incorpc.,rated in British India , hali, Conirc! wee

p t with t he consent of the Central Government, make an iesuee -plbd.
'
-ue of cii.pital outside Britiuh India.
.

01

. . (2) bo'rr!n,par!y,whether incorporsted. ig,British India or not,

bell except with t.he consent of the Centr~l~.~overnment,..,

(0.)

,*

make an issue of capital in ~ r i i h hIndia

;

(b) make in Britieh India any publio offor of securities-

*a.

?$<:

(c) renew or postpo~ietho date of maturity or repayulerit of any security maturing for-j)~ymor\tin British
India.

(3) The Cent,ral Government may on sppliaation make an order

5%\accordi~lg
?+
recognition to un issue of aapitttl made or to be mads
g,st;i~ic,ic!e
British India by s conlpsny not inoorporated in Britisb
,.,.
<&
..
c
[adia.
F.
Price an& 1 OP I$,$.
--.
-i-.

,&2,

,. ..
.>.

kt

9
.:.,

%
:..

. Capital

..

Jsauee (Contilzualtoe of Control)

(4) The Ceniial Government may qualify any ooii*ent or recogojtion accorded. by it under sub-section (8).or sub-section
with
brch conditione, whether L r immediate or future fulfilme81 as it
may think fit 'toimpoae ; and where a company acta in plarsuailae'
o ! such consedt or recognition, it shall comply with the tarmrr of
rig oonditiou so imposed.
'

( 6 ) Where qn applinatdonfor tho conselit or recognition of the

Central Governmerit under any of the provisions of this ~ectionis
refused, the Central Government ghall,. upon the request of the
applicant, oommnnicate t,o ,< him in writing the reaHons for eucb
refusal.
'

4. No pmbn ehaU issue in British India any prospectus or

other document offering for subecriptio~o: publioly offering for
sale any securities which does not include a stahment t h ~the
t con.
sent or recognition, w the case may he, of the Central Governmen%
has been obtained to the issue or offer of the uecurities, and no paror; 'shell withouti the oonsent of the Central Government issue in
British India any dooument publicly offering for ale any security
issued with the consent or recognition of the Central Government
i f such issue was made by s private oompsny or if the o
ing i@ consent or recognition oontained a condition that the seouritiea should bo privataly subsoribad.

* Q ~ * ~ ~ ~

Pamheeie end
of reoaritlm,

mabslp

6. (I) No person shell acoept or give any

any securities. in mepect of an issue of cepithl
to be made in British India or e h e ~ h e r eunless
oognition of the Central Government ha8 been
iwue of aapitaf. ,'

consideration for
made or proposed
the consent or re.
oocorded to slscb

(2) No person shall sell or purtllaaso or otherwbe tra~mferor

aooept transfer of m y securities h u e d by s cornp%n,nyin rohpmt of
m y h u e of capital made a k r the 17th day of M a y 1943 in British
pldia or ekewhere unless such hassue baa been .mde with the
g o w n t or recognition of the Centrd Govement.
B

8. (I) The Centml Government, may, by genemi order whioh

P )war eo examp&
a
andone
shell be not%ed in the official Gazette, provide for tho gmnting

:;!

T'rave&~sdof
10

exernptlon from &I! or any of the proviaions of sectione 3; 4

end 5.

P O W ~ Pfio 0 ~ 1 1for

(2) The Central Government map by order oondone a contravention of sny of the psovisiom of section 3 OF section 4, and on the
making of such order 'the provisions of this Act;, shall have effect,
tar, if an exemption h a d been granted under sub-saction (I)of this
section in respect of the thing done or omitted t o be done in can-.
travention of seotion 3 or section 4, as the oase maybybe.

9' . Any officer a~~thoribed

in this behalf by the Central Govern ment may, for the purpose of enquiring b t o the correctness of m y
statemunt made in an application for consent or recognition to a?
k u e of oapitral or for the purpose of dscertsining whether or 810% the
mqr~ircmentsof any condition attaohed to an order accord~.ngsueh
consent or recognition have been complied with, require any company,
or tiny officer of a company, w@ch has m d e such application or
obtaiued such order to submit to him such accounts, books or other
dsoumenix, or to f h h to him such information, as he may mawrmah13 think n e o e w r y .

1
'

[,

:I.

OF

1947.1

Capital Issues (Continucmoe

of

Control)

8. No person shall, when complying with any requisition under FaLe0et;ahrnen

section 7 or when making any application for conaent or recognition
to an issue of capital, give any ir~formationor make any statement
w h i ~ hhe knows, or has reasonable cause to believe, to be false or
not arue in any material particular.

h
I.f
5

&

9. No person who obtains any information by virtue of thia Prohibition egra~oar

lnfc*.
Act ~lhall, otherthan in conneahinn .with the elreoution of the fiaoloaing
provisions of this Aot or of any order made in pursuance thereof,
disolose that igformatjion to any other person except with the
permission of the Cent,ral Government.
10. The Qelltral Governiaent may by order ciirect that any Power to deleqete
power or duty which by or under any of the preceding provisions
of this Act is conferred or imposed upon the Central Govornmenb
ghsli, in such ciraurnutaaces and under suoh conditions, if any, as
may be spocified in the direction, be eaercissd or diaoharged by sny
ofiaer subordinate to that Oovernrnont.

&
[

11. The Central Government shall, by notification in U o official Glqmttca t o

Gazette, constitute an Advisory Cornmit,tee consisting of not more zzraovemGhan five members. and may from time t o time refer t o it for adrice
Biny suoh matters arising ouc of the administration of this Act n@r
the CcnLral Gorernmant may t b i n t fit.

1f

12. The Central Government msy by notification in the offiaial Pn~berto make
rdes.
Gazette make rides for carrying out the purposes of this Act.

b-;
&

&

1
F

13. ((1) Whoever contravenes, ur attempts tr. contravene, any Penaltie..

of the provisions of this Act or of any order made thereunder
3b.al.i be punishable with imprisonraelpt for a term which may
extend to orme ycar or with fin0 or with both
(2) I$ tilo perbon committirig 8,n offence punishable under
this section is tb company or other body corporate, every director,
,
manager, secretary or other officer thereof. shell, unlese he prove8
that the id fence was committed without hia kouwls_dgo or that hs
m r c % e d '811 due diligence to prevent its commission, be deem& to
be gujlt,y of such offencc7.

14. Whore any person is proseoutad for contravening any Burdenof

provisiou of this Act or of any order made thereuoder
which prohibits him from doing sn act without the consent or Oe8aaaa
&.- permkulon of any authority tho burden of proving that he had the
requlnite oonaent or permiasion shall be oa him.

c::iF

I*

F*

16. No auit. proseculiou or other legal proceedings shall tie ProtecUoo of

against any person for nnything ic good faith dona or intellded under taken
Act.
to be done urader thie Act or :my rule or order made th-aeunder.

16. ( 1 ) All o r d ~ r made

s
or deemed to be made nndor the grovi- continuenoe of
sion,+of tho Capit:~lI ;suss (Cootinuance of Control) Ordinance 1047
5 and in force irrlml.did,eiv br.fore I h e ~ommonccmcntof tl.liu Act shall v
inuo to bc in for<e and be daerned to bc ordei s mado under t h e
? .orresponding prov~sionsof tlri;: Art.
2 ' ( 2 ) Section 6 of r h c General C ~ ~ U R
Act.
C R1897. <hall a i p l p upon x of 1697.
Wle arpir?+iooof t h e paid Orlinnnar as if it had then been repealed
% by thm Act

:$tin:s$:

i:

6-

:
r

hL
f

6E
F

GiIPD--SI-I60

LB--9-6-48--4,fifi7.
/

----

LBGISLATU~~]
-- (Received the assent of the Governor General on the 18th April
DIAN

1947.)

An Act to provide for an investigatiou into matters relating to taxation

on income.

W
.-

HEBEAS it

is expedient, for the purpose of ascertaining whether

the actual incidence of tsxatim on income is and has been in
recent years in accordance with the provisions of law, and the extent
t o which the existing law and procedure for the assessment
and reoovery of such taxation is adequate to prevent the evasion
thoreof, to make provi~ion for an investigation t o be made
into euch matters ;

It is hereby emoted as follows :1. (I) This' Act, may be called the Taxation on Income (In- short
title, extant
ment.oommenae;
and

- vestigation Commission) Act, 1947.

(2) It extends t o the whole of British India.

(3) It shall come into force on such date a~ the Central Govern-

ment may, by notification in the official Gazette, appoint.

+ .
2. I n this Act, "taxation on income " moans any tax oharge- ~atnrgretetio~,
able under the Indian Inoome-tax Aot, 1922 (XI of 1922) or the
Excess Profits Tax Act, 1940 (XVof 1940).

3. The Central Government may constitub a Cbmmission oonstitatf~n and

otions
of
to be oalled the Income-tax Investigation Commiasion (herein hhmmission,
aft,er referred to as the Commission) whose duties it shall be(a) 60 investigate and report to the Central Government
on all matter8 relating to taxation on income, with particular
reference to the extent t o which the existing law relating to,
..
and procedure for, the assessmeqt and oollection of such
taxation is adequate to prevent the evasion thereof;
(b) to investigate in accordance with the provisions of
this Act any case referred to it under section 5 and report
thereon to the Central Government.
4. (I) The 'Commiasion shall consist of a Chairman (being a C3mposibion
oerson who is or has been a Judge of a ECigh Court) a d
Commdsnbn,
&her Com&aioners, appointed by the Central Government.
(2) On the occurrence from any cause of a vacanoy among the
Commissioners, the Central Government may, ifit thinks fit, appoillt
a person to till the vacancy.

of

5. (1) The Central Government may, a t any time before the Powep of GntreI
31st day of December 1947, refer to the Commission for investi- C40vernment to
gation and report any case in which the Central Government has
prima facie reasons for believing that a person has to a substantial ~ ~ ~ g t , i ~ ~ ? & f O r
extent evaded payment of taxation on income, together with such
material as may be available in support of such belief.
L

B
.r-.

g--

(2) If in the course of investigation into a case referred to it

under sub-section (I),the Commission has reation to believe that
some person other than the person whose case is being investigated
has himself evaded payment of taxation on income, it may make
a report to the Central Government stating its reasons for such
Price anna 1 or l a d .

@j!J
c sC-pc(
Taxation on I n ,om6 (Investigation Commission)
[ACT xxx
belief, and on receipt of such report the Central Government may
at any time refer the case of such other person to the Commission
for investigation and report.
Foyers of Corn-

8. ( I ) The Commission shall have power t o administer oaths,

and shall have all the powers of a Civil Court under the Code of
Civil Procedure, 1908 (V of 1908),for the purposes of taking evidence
on oath, enforcing the attendance of witnesses and of persons whose
oases are being investigated, compelling the production of documents and issuing commissions for the examination of witnesses,
and shall be deemed to be a Civil Court for all the purposes of section
195 and Chapter XXXV of the Code of Criminal Procedure, 1898
, (V of 1898) ; and any reference in the said Chapter to the presiding
officer of a Court shall be deemed to include a reference to the
Chairma,n of the Commission.
(2) If in the course of any investigation under this Act it
appears to the Commission to be necessary to examine any account"
or documents which it cannot itself conveniently examine, the
Commission may authorise any person quawed in its opinion to
make such examination to examine the accounts or documents and
'
interrogate for that purpose any person having charge or custody
thereof and make a report thereon to the Commission ; and any
person having charge or custody of such accounts or documents
shall be bound to produce them to the person so authorised and to
give to such person any information in respeot thereof which the
person so authdrised may require.
(3) The Commissioners and all peieons authorised by the Gom.
mission under this section shall be deemed to be publio servants
within the meaning of section 21 of the Indian Penal Code (XEV of
1860).
Corn;
7. ( I ) The Commission shall, subject to the provisions of this
Act, have power to regulate its own procedure (including the fixing
of places and times of its sittings and deciding whether to sit in
public or i:n private) and may act notwithstanding a vacancy in
the number of the Commissioners.
(2) I n making an investigation under clause (b) of section 3 $ 8
$he Comfnission shall act in accordance with the principles of natural
justice, shall follow as far as practicable the principles of the Indian
Evidence Act, 1872 (I of 1872), and shaii give the person whose
case is being investigated a reasonable opportunity of rebutting
any evidence adduced against him.
(3) Any person whose case is being investigated the
Commission may be represented by a pleader duly authorised to
act on his behalf.
(4) Except with the previous sanction of the Central Government,(a) no suit, prosecution or other legal proceeding shall be
instituted against any person in any civil or criminal court
for any evidence given by him in any proceedings before the
Commission, and
(b) no evidence so given shall be admissible in evidenoe
q a k s t such person in any suit, prosecution or other proceedbefore such Court.
5) No document shall be inadmissible in evidenue in tlny
procedings before the Commission on the ground that it is not
duly stamped or registered.

rn~~sion

p rooedare aF

mission.

'
i
J

4
1

11

11

,"

,k.

I'

*%.

Ff'

1047.1
Taxation on Inooms
(6) Nothhg in section 54- of the Indian Income-tax Aot, 1922
*(XIof 1922) or in thttt section as applied to excess profits tax by
-section 21 of the Excess Profits Tax Act, 1940 (XV of 1940) shall
apply to the disclosure of any of the particulars referred to therein
in any proceeding before the Commission or in any report made by
the Commission to the Central Government or in any report made
30 the Commispion by a person authorised under sub-seotion (2) of
-sotion 6.

&<

OF

>~4
*
1
'

8;
$:
%-

i$-

8. (1) After considering any report made to it under clame ( b ) power ba ilineot
of section 3, the Central Government may, by order in writing,
direct, that prcceeckgs to assess in respect of the income of any Beema
period commencing after the 31s'l day of December 1938 the person
to whose case the report relates to kcome-tax, super-tax or excess
profits tax shall be taken or reopened ; and upon such a direction
being made, such assessment proceedings may be taken and completed under the appropriate law, notwithstanding anything contained in section 34 of the Indian Income-tax Act, 1922 (XI of 19221,
or section 15 of the Excess Profib Tax Act, 1940 (XV of 1940), OB.
any other law, and notwithstanding any lapse of time.
(2) On a direction being made under sub-seotion (I), a copy of
the report of the Commission, so far as it relates to the case of the
person concerned, shall be furnished to him.
(3) Notwithstanding anything to the contrary contained in any
other law, in any proceedings directed to be taken under sub-section
( I ) , any evidence in the case adduced before the Commksion or a
person authorised by it under sub-seotion (2) of section 6 ohall be
admissible in evidence,

gz~e&pz:

$3- No m t or proceeding of the ammission or any person 8e.dlurisdiotjo..

gkuthorised
by it under sub-section (2) of sytion 6 shall ba ~alledin
egjgj
question in any manner by any @oust, and no suit, prosecution or
other legal proceeding shsU lie against the Crown or any Commis~ioneror any other person for anything in good faith done or
intended to be done under this Bob.
&

10. The Cmntral Government may, by notk6cation in the officisl

* '
Gazette, make rules for carrying out the purposes of this Act.

EL
m

&
B
Bg.
r*

t"

P:y&

(Received t h e assent of t h e Goverqto~.Gejqeral o n t h e 18th A p r i l

<,.

".
%

An Act to control the export of antiquities

<, ,
".

it is expedient to make better provision for acantrolling -the

export sf abjeots of antiquarian or historioal interest o r signifioanoe ;
I t is hereby enaoted as follows :I. Bhort title and extent.-(1) %is Aot may be oallod the Antiquities (Export
Control) Aat, 1947.
(2) It extends to the whole of British India.
a. Int~rpretation.-Iii this Bot, unless there is anything repugnmx in the subfeot
or omtext,e
(a) "antiquity" inoludesHEREAS

bi-

k(y

g.
&
:

5
kA
F>
5

kf
A

h,

p
$,
c

t:

1947.)

..

(i) any ooin, soulpture, manusoript, epigraph, or other work of art

or araftsmanship,
(ii) any artiole, objeot or thing detached from a building or
oave,
(iii) my-artiole, objeot or thing illustrative of soienoe, art, ora
literatme, religion, oustoms, morals or politios in bygone &gages,
(iv) m y artiole, object or thing declared by the Central Government
by notification in the offioial Gazette to be an antiquity for the pq'oaea
of this A&,wbioh has been in existence for not less than one hundred years ;
(b) "export" means export from British India by sea, laud or air.

8. Prohibition of export.-No person shall export m y antiquity except under

the authority of a lioenoe granted by tho Central Government.
4. Application of Act VII[I of 1878.-All antiqytie~the export of wbich ie prohibited under seztion 3 shall be deemed to ba goods of which tho export has been probibited under section 19 of tbe Sea Customs Aat, 1878, and all the provisions of that Act
shell have effeot aooordingly, exoept tEat, the provisions of seotion 183 of thet Act
notwithsBmdjng, any oonfi~oationauthorised under that Aot shdl be made, unless the
Central Govemmeot, on ppplioation to it in suoh bshalf, otherwise direots.
5. P e a W and procedure.-(1) If any person exports or attempts to export tan ensi- '
quity in oontravention of seotion 3, he shall, without p~ejudioeto any ocin&w%ionnr
pemity to whioh be may be IiabIe under the provisions of,the Sea Custom Aot, 1878
(VIII of 1878) as applied by section 4, be punishable with inlprisonment for a term
whioh may extend to one month, or with fine whioh may extend to five thousand
rupees, or with both.
(2) No Court sha;lI take oognizanoe of an &enoe punishable under this seotion
exoept upon oomplaint in writing made by an officer generally or spebially authorised
in this behalf by the Central Government, and no Court inferior to that of a Presidenoy
bbgistrak or a Magistrate of the first olass shall try m y auoh offenoe.
6. Power to determine whether or mot a s artiole is an antiquity.--If
m y qaeation &rimswhether any artiole, objeot or thing is or is not an antiquity for the p u r p e s
of this Act, it shall be referred tto the Direotor General of Arohaeology in India, end his
deoision thereon sball be h
1
.
1. Power to make rules.-(1) The Central Government may, by notifioation in the
offioitslGazette, make rules to oarry out the purposes of this Aot.
Price a n n a 1 or l t d .

iquitiee (Export Oontml)

(2) In particular and without piejudioe t o the gene~alityof t h e foregoing power,

~ u o hrules may piesaribe the prooedure for granting liaenaeb for i h e export of antiquities, and fixthe fees payable on,applioations therefor.
8. Protection of action taken under this Act.-No suit, proseoution or other legal
proaeeding shall Lie against any person for anything in good faith done or intended to be
done under this Aot.
9. Application of other laws not bakped.-The provisions of this Aot shall be in sdd i t i o ~to, and not in derogation of, the provisions of the Anoient Monuments fieservstion Aot, 1904 (VII of 1904) or any other law for the time boing in foroe.

,
,

--

XXX11

Act No.
[PASSED
BY

THE

1947

INDIAN
LEGISLATURE]

Received the assent of the Governor General 01% the 18th April, 1947.)
a c t to make better provision for financing measures for- promo& the welfare of: labour employed in the coal-mi*
industry.
~,&&;~:[*~bq!
%,ct+$ion for financing
$ 5,@:
labour employed
elf5c';~!
ousing and the provi- ,-tat
h. purposes to impose 0 a ii- - ( e c*j i?' k
ilc & & %
\! t - t L a :
It is hereby enacted as follows :ailed the Coal Mines Labour Welfare Bhort title,
L+

axtent and
oommenoemenf

e Central Governhe official Gazette, a.ppoint. -

2. I n this Act, unless there is anything repugnant in the subjeot Interpretation.

(a) " Advisory Committee " meane the Advisory CommitQee
onstitnted under ~ection 8 ;
( b ) "Commissioner" means the Coal Mines Labour Welfare
ommiwioner appointed under section 9, and includes any officer
authorised in writing by the Commissioner bo exercise any of h h
functions under this A d ;
(c) "Housing Board " means the Coal Mines ~ a b o u rHoueing
oard constitutad under sectiun 6 ;
(d) "Fund=" means the Coal h e s ~ a b o u ; Housing and
eneral Welfare Fund oonstituted under section 4 ;

(e) '"rescribed

" means prescribed by rules made under thiu

?
i

hail be levied and collected as a cess for theI&,,8itioa

and ool.
d coke despatched leotion of duty.
ot bss than four
as may from time
by notifmation in
Central Government mey, by notification
from liability to the duty any

, exempt

The duty levied under snb-section (I) shall, subject t o

ccordance with rules made in this behalf, be collected. by
ncies and in such manner as may be prescribed.
I

he proceeds of the duty levied under section. 3 &all ~,1

~i~~~ ~~b~~~
the collecting agencies into the Reservb Bank of Indig Housing w d Ganin the prescribed manner, and shall be credited to a eral ~ e l f a r rF bod.
'called the Coal Mhes Labour Housing and Gemrd'
Price anna 1 OT 1-4d .

---

Coal M,ines Labour Wetfare Fund

[ACT XItxrt
Welfare Fund, and apportioned under two separate accounts, t o
be called the housing account of the Fund and the general welfare
account of the Fund, in such manner as the Central Governmenti
from time to time may, by notification in the official Gazette,
determine :
-Provided that there shall at all times be credit&-

i
A

(a) t o the housing account of the h n c l , not lese

than one anna and four pies, and
(6)to the general welfare account of the h d , no$
more than four annas and eight pies,-

14

out of the duty collected under this Act on every ton of coal or coke.
(2) There shall also be oredited to the housing aocount of the
Fund-

( a ) any grants made thereto by the Central

Governmenti ;
(b)rents, if any, realised from housing accommdation constructed out of such account ;
(c) any other moneys reeeivedt by the Housing Board.
5. (1) The cost of administering the 'Eund and the salaries Expendhrefrorn
the Fund.
end allowances, if any, of the Commissioner, Tnspectors, Welfare
Officers and other staff appointed to supervise or carry out meam e s financed from the Fund shall be defrayed out of the Fund,

and shall be apportioned between and debited to %he housing

account and the general welfare accouat in such manner as mqy
be prescribed.

(2) The Central Government may out of the general welfare

account of the Fund pay annually grants-in-aid to such of the
colliery owners as maintain to the satisfaction of the Commissioner
dispensary services of the prescribed standard for the benefit of
labour employed in their oollieries, so however that the amount
payable as grant-in-aid to the owner of a colliery shall not exoeed-

(i) the amount of the duty a6 the rate of eight pies

per to11 recovered in respect of coal or coke despatched
from the ooKer;v less the proportionate cost of mreoovery, or
(ii)the amount spent by the owner of the colliery
in the maintenance of the dispensary 'service, as determined by the Commissioner,
whichever is less :
Provided that no grant-in-aid shall be payable in reepect of
any dispensary service maintained by the owner of the colliery
if the amount expended thereon, as determined by the Commissioner, is less than eighty rupees per mensem.

(3) The balance of the moneys in the general welfare account

of the Fund shall be applied by the Central Government to meet
expenditure incurred in connection with measures which are
in the opinion of the Central Government necessary or expedient
to promote the welfare of l a o u r employed II the coal-mining
industry.
(4) Without prejudice to the generality of sub-section (3)
tha moneys in the general weltare account of the h n d may be
utiIiseci to defray-

'

--

. .

..

'

Coal M i ~ t e s ~ a b o u iWelfare Fund

(a) the cost of measures for the benefit of labour
employud in the coal-mining industry direotod towards(i)the improvement of public health and sanL
tation, the prevention of disease, the provision of
medical facilities and She *improvement of existing
medical facilities, including the provision and m-ajr+e~,,.
.
nance of &ape-ry-%ervices in collieries the owners
. .
of which do not receive grants-in-aid under ~ u b -

.-.

'

vision of water-supplies, and faci-

(iio the' proviaion and improvement of educabional facilities,

(iv) the improvement of standards of living, inoluding nutrition, amelioration of socii~loonditions,
and the provision of recre'ational facilities,
(v)' the provision of transport to and from work ;

(b) the g a a t to a Provigcial Government, a local

tluthority or the owner, agent or manager of a coal mine
of money in aid of my scheme approved by the Central
Government for any purpose for which moneys in the
general welfare account of the Fund may be utilised,
debitable to the

(d) any other expenditure which the Central Government directs to be defrayed out of the moneyn in the
general welhre accou.rit of the Bund.

.
.

(5) The '~entral.Government shall publish annually. in the

official Gazette an estimate of receipts into and expenditure from
of the Fund together with a statement
t,s and a report of tho activities financed during +he
r from the general welfare acoount of t h e Fund, and.
ent and'report to membem of

iI

1
!

account of the f i n d shall be

(b) the cost: of preparing schemes, and of acquiring

referred to in clause

(c) the grant, subject to the previous approv~lof

the Central Government, to a Provincial Government,
a local authority or the owner, agent or mamger -of a
coal mine of money, in aid of any scheme approved by
the Housing Board for the purposes referred to in c l a w

..I

I
4

!i

Coal Mines Labour Wekiare Fund

[ACT XXXIL
(e) any other expenditure which the Central Govemment direct& to be defrayed out of the moneys in thehoming account of the Fund.
(7) In, February of each-year the Housing Board shall submit
to the Central Government a statement in the prescribed form of
the estimated receipts ",into and expenditure from tho housing
acoount of the Fund for the ensuing financial year together with
a report of the activities financed during the previous year from
the housing account o i tho Fund, and m y at m y time during the
ansuing Enanoial year submit to the Central Govgrnrnent a
~upplementary statsmei~tand shall forward copies ~f such statements and report to membcrs of bhe Advisory Committee.
(8) The Houshg Board shall comply with such directions as
the Central Government may from time to time think fit to give
in respect of expenditure from the housing account of the Fund.
(9) The Housing Board may invesb moneys in the housing
~,saoountof the Fund in securities of the Government of India or,
with the previow approval of the Central Government, in other
secuitieri.
(10)The Housing Board shell cause t o be maintained mot
books of acoount as may be presoribed and shall prepare in t h e
prescribed rnmmer an annual statement of the accounts.
(11)The Housing Board shall cause the housing account of the
Fund t o be audited annually by s person qualified under the provisions of section 148 of the Indian Companies Act, 1913, t o act as an
auditor ot companies, and as soon as the said account has been
budited the Housing Board shdl forward copios thereof together
withcopiesof the report of the auditor thereon to the Centrd
Goversment and to members of the Advisory Committee.
(12) Tf.6 Central Government shall have power to decide
whether qny partioular e enditure is or is not debitable to the housing aocount, or the genera welfare account, of the Fund, aad ite
decision shall be final.
(13) Before incurring any expenditure from the Pund other
than expenditure of a mutine or urgent nature the Central Gooernment or, as the oase may be the Xousing Board, shall consult
the Advisory Committee.

'

'f

1
I

4
4

6. (1)The Central Government shall, by notifioation in the

official Gazette, constitute a Coal Mines Labour Housing Board Do
prepare and carry out, subjeot to the previous eppr0va.l of the
Central Government, schemes, financed from the housing accoutlt of
the Bund for the provision of suitable housing accommodation for
labour employed in the coal-mining industry, and $5 carry out t h e
other funotiom of the Hobsing Board under this Act.

(2) The Commissioner shall be the chairman of the Housing

Board, and t h e other member8 thereof shall be appointed by the
Central Government a i d shall.be of such number and cshosen in suoh
manner as may be prescribed.
(3) The Housing Board shall be ra. body corporate by the name of
the Coal Mines Labour Housing Board, having perpetual suoaossion
and a common seal, with power to acquire property both
movable and immovti,ble, and shall by the said name sue and be sued.

(4) No aot done by the Housing Board shall be called in question

on th3 ground merely of the existence of any vaoanoy in,. or defect
in the oonstitution of, the Housing Board.

-:1

" [ of 1947

Coal Mines Labour Wetjare Fund

7. ( I ) The occupation by any person of any housing accommoda- Pmvisiom regardtion provided out of the housing account of the Fund shall be
amom$ subject to compliance by that person a t all times with such conditions relating to his occupation of such accommodation as may
be prescribed.
(2) Before any person occupies any such aocommodation he
-.slgAl be furnished with a copy of the conditions referred to in sub.section (I),and if he so desires the said conditions shall be read over
t o him in a language which he understands ; and the Housing Board
&shall cause to be pyblished in such manner as it thinks best adapg t e d for informing the persons concerned any changes which may
"from timo to time be made in the said conditions.
I,.

:%",=

(3) If, in the opinion of the Housing Board, any person in occuof any such accommodation fails or ceases to comply with any
1;of the conditions referred to in sub-section ( l ) , it may, by notice
in writing, require him to vacate the accommodatio~lon or before
% such date, not b e i ~ gless than thirty days after the service of the
notice, as may be specified in the notice ; and the occupation of such
P accommodation by such person or m y dependent of his after the date
~ Y S Ospecified shall be unlawful, and such person or dependent may be
~ ~ B v i c t eaccordingly
d
by due process of law from such accommodai*tion.
(4) There shall be p'ayable in respect of the occupation of any such
& tlccommodat~ionas aforesaid rent a t such rate as may be prescribed :
Provided that the Housing Board may remit, subjeot to comipliance at all times with the conditions referred to in sub-section ( I ) ,
keither the whole or any part of the prescribed rent

$ pation

Provided further that where, in the case of any person wbo is by

p$ virtue
of a remission under Ghe first proviso paying either no rent
k-or a reduced rent, the Housing Board has reason to believe that such
H.person has contravened any of the said gorrditions, it j may by notice
&:in writing require such person to pay, with effect on and after the
&expiryof seven days from the service of the notice, rent for the
aocommodation occupied by him a t the full prescribed rate.

6,

(6) All rent payableinrespect of the occupation of such accommoat a lesser

'"rate, shall be recoverable as an arrear of land revenue.

p*dation as aforesaid, whether at the full prescribed rate or

k
(I)The ~ e n t r aGovernment
l
shall, by notification in the 0%- $,"$=teeb.
k9- cia18.Gazette,
constitute an Advisory Committee, to advise on matters
,

@ which the Ceiitral Government or the Housing Board is required

&bythis Act to consult the Committee and on any other matters

Farising out of the adminiatration of this Act which the Central
~overnmentmay refer to it for advice.
*->

(2) The member8 of the Advisory Comiriittee shall be appointed

by the Central Government and shall be of such number and chosen

$ in such manner as may be prescribed

F

Frovided that the Advisory Committee shall include an equal

number of inembers representing Governmenf, the owners of coal
mines and workmen employed inthecod-minirg industry, and that
a t least, one member off he Advisory Committee shall be a woman.

(3) The chairman of the Advisory Committee shall be an

&officerof the Central Government appointed by the Central Govern
kmt.

k-

Coal Mines Lab.our Welrfare Fund

m,B.

Appointment end
(I) The Centrnl Government may appoint a Coal Mine
@wers_of ofioem- Labour Welfare Commisvioner and such number of Inspectors Wel-

fare Officers and other sbaff as it thinks fit to supervise and oarry
out moasures financod from the f i n d .
?

-- -

X L V of 1860.

(2) Any person so appointed shall be deemed t o be a public servant within the meaning of section 21 of the Indian Penal Code.
(3) The Commissioner or any Inspector or Welfare' Officer may,
with such assistance, if any, as he thinks fit, enter a t all reasonable
times any place which he considers it necessary to enter for the
purpose of supervising or carrying out the measures financed from
the Fund, and may do therein anything necessary for the proper
discharge of his duties.

Power to meke

mlee.

10. ( 1 ) The Central Government may, by notification in the officia1 Gazette, and subject to the condition of provious publication,
make rules to carry into effect the purposes of this Act.

(2) Without prejudice to the generality of t h e foregoing power,

rules made under this s e c t i o ~may
~ provide for(i) the manner in which the duty levied under subsection (I) of section 3 shall be collected, the persons
who shall be liable to make the payments, the making
of refunds, remissions and recoveries, the deduction by
collecting agencies of a percentage of the realizationg
t o oover the cost of collection, and the procedure to be
followed in remitting the proceeds to the Reserve Bank
of India ;

(ii) the composition of the Housing Board, the

panner in which its members shall be chosen, the term
of office of its members, the allowances if any payable
t o them and the manner in which the Housing Board
shall conduct its business, including the number of members neaessary to form a quorum a t a meeting thereof ;
(iii)the books of account to be maintained by the
Housing Board, and the form of its financial estimates
and statements of account ;
(iv) the composition of the Advisory Committee,
the
manner in which its members shall be chosen,
the term of office of its members, the allowances if any
payable to them and the manner in which the Advisory Committee shall conduct its business ;
(or) the apportionment
between the housing
aocount and the general welfare account of the Fund of
the experiditurn on the administration of the Fund wid
on the salaries and allowances of the Commissioner,
Inspectors, Welfare Officers and other staff employed
for the purposes of this Act ;

(vi) the standard of dispensary service to be provided by owners of collieries for the purpoyes of subsection (2) of section 5 , and the inspectios a-td supervision of the dispensaries and other places a t which such
fie~vicesare provided ;

[of 19'47

B
F

~i

8
=&
p
&

I
&

$.

L
p*~

t
bh

g,

I
5g

Coal Mines Labour We4fa~eFund

(vii) the application by owners of collieries for
grants-in-aid, the authority t o whom and the manner
in which such applications shall be made and the particulars to be specified in such applications ;
(viii) the manner in which dispensary services may
be provided by the Central Government;
(ix) the condition8 governing the grant of money
from the general welfare aocounb of the f i n d to a Provincial Government, a local authority or the owner,
agent or manager of a coal mine ;
( x ) the rate of rent for housing accommodation pro.
vided out of the housing account of the Fund ;
(xi) the conditions of service and the duties of
Inspectors, Welfare Officers and other officers appointed
to supervise or carry out measures financed from the Fund
(xii) the duties and-functions of the Commissioner ;
(xiii) the furnishing by owners, agents or managers
of coal mines of statistical or other information, and
the punishment by fine not exceeding two hundred rupee
of failure to comply with the requirements of any rules
made under this clause ;
(xiv) any, other matter which under this Act is to
be or may be prescribed.

11. (1) The Coal Mines Labour Welfare Fund Ordimnoe,

1944, is hereby

repealed.

Repeel of Or?.
VII of 1%.

(2) For the avoidance of doubts it is hereby declared that the

provisions of section 6 of the &neraI Clauses Act, 1897, shall apply
t o the repeal effected by this section.
(3) Any balance remaining in the Fund constituted uAder
L
i- the aforesaid Ordinance shall be credited to the Fund constituted
i;under this Act, and shall be apportioned between the housing
account and the general welfare amount of such Fund in such
Z*F< manner nq f he Central Government map determine.

$:

&

F?

x ,,f

1897.

Act No. XXXIV

[PASSED
BY

OF 1947

THE ~ N D I A N~EGIBLATUIUB]

(Beceiv.ed the assent of the Govornor General on the 18th April 1947.)

'

An Act further to amend the Indian Boilers Act, 1923

F
H H R E A ~ it ia expedient further to amend the

Indian Boilere Act, 1923, for

hereinafter appearing ;
?

Qe3:

$>
g

the

purpose

It is hereby enacted aa follows :1. This Act may be called the Indim Boilers short title.
(Amendment) Act, 1947.

bstTs,t&
'

2. I n section 2 of the Indian Boilers Act, 1923

(hereinafter referred to as the said Acb),),"forclause (cc)
bhe following clau~esshall be substituted, namely :,

1923.

$6

' (cc) " economiser " means any part of a feedpipe that k wholly or partially exposed to the action
of flue gases for the purpose of recovery of waste
heat ;
(GCO) " feed pipe " means any pipe or connected
fitting wholly or partly under pressure through
which feed water gasses directly to a boiler andl;ao5s
not form an integral part thereof ;'

3. After section 2A of the said Act, the following Insartion of neu

section shall be inserted, namely :seotion 2B in
Aot V of 1923.

" 2B. Every reference in this Act to a boiler or A~~plioation

of Aot
boilers [except in clause (ccc) of section 2, clause (e) of
section 6, clauses (c) and (d) of section 11, clause (d) of
section 29 and seotion 343 shall be deemed to include
also a reference to an economiser or economisers, respectively."

eao-*rs-

4. To sub-seotion (5) of section 7 of the said Act ~

~
the following proviso ,shall be added, namely :of 1923.
" Provided that a certilicate issued under this subseotion in reapeat of an economiser may authorise its
use for a period not exceeding twenty-four months."
5. I n section 8 of the said Act-

Amendment of
( i ) to sub-section (3) the following proviso shall motion 8, A
be added, namely :-

" Provided that where the certiliwb relates to an economiser, the application for its
renewal may be for
period nbt exceeding
twenty-four months."
(ii) to sub-seotion (4) the followi& fur>her proviao shall be added, mme!y :" Provided further that in the case of an
economiser, the owner s h d be given not less
than thirty days' notice of the deb
fzm
it8 examination." ;
Price anna 1 or l i d .

c 2~

&

---

'I-

Act No. XXXVl

[YASSEDBY

THE

OF

1947

JNDIANTIF)MI,ATZ@~R)

~Rsos'ive'd2h0 asuenf of:the C7~vernnr General o n th,e %8t7?,%prig W 7 . 1

An Act further to amend
Indian Medical Council Act, 1933.
H ~ E A it
S is expedient further ta emend
6he Indian Medical Council Act, 1933, far
XZm'II of 1031)

he

t h e purpose hereinafter appearing ;

I b is hereby emoted as follows:-p
1. This Act may be called the Indian Medical Short tltle
Council (Amendment) Acti, 1947.
2. In, cla.use (b) of gub-section (1) of section b n d n o e n t
3 of the Indian Medical Council Act, 1883, for
t h e words "in the case of the University of
Lucknow, the Courti" the words '!in case the
&versity has no Benate, by the membem 93
the Court" shall be substituted.

ggI2

of

T,-

- -. <.--$a,""

<
,

Act No. XXXVIIjof 1947

[PASSEDBY

,@eoei4ed the assent

h

"LC

I,d

.P

. *- --

>.

oi

TEE

DOMINION
LEGISLATURE]

th'a Cfovomzo?*General on Dhe 15th December 1947)

Aa Act further to amend the Indian

patent^ and

1042

Dcfligw (Extension oP t h e ) - Act,

HEREAS i t is expedient further t o amend the:Indian P%tents and Designs

(Extension of Time) Act, 1942 (X of 1942), for the purpose hereinafter

It is hereby enacted as follows:C

..

1, Short title.-This Act may be calle2 the Indian Patents and Designs
(Extension of Time) Amendment Act, 1947.
2. Amendment of section 1, Act X of 1942.-For sub-section (3) of section 1
of the Indian Patents and Designs (Extension of Time) Act, 1942, the following sub-section shall be substituted, and shall be deemed always to have been
substituted, namely :-

1
1

\
I

<1(3)It shall be in force up to the 30th day of June 1948".

3. Repeal of Ordinance %rUof 1947.-Tha

Indian Patents and Designs (Extension of Time) Amendment Ordinance, 1947, is hereby repealed.

PACT

xkxv111 db 194rjJ
P o r e i g ~ z ~ +(Arw
a erldm en&
or place 96 which the vessel or aircraft is due to call, as the CelltraL
~ o v e r n m e i i tmay specify, lor any foreigner ordered under section 3 not
to remain in India and for his dependents. il any, travelling with him."
6. Amendment of secitios 7, Act XXX'I of 1246.-To section 7 of the said
ut, the lollowing sub-section shall be added, namely:" ( 4 ) If in any area prescribed in this behalf the prekribed authority
y notme published in such manner as may in Ihe opinion of the authority be best adapted for informing the persons concerned so directs, it
bail be the duty of every person occupyiiig 01. l i a ~ ~ i n gunder his control
ny residential premises to submit to such person and in such manner
such information in respect of foreigners accommodated in such premise@
may be specified; and the provisio~is of sub-section (2) shall apply to
every person accommodated in any such premises."
7. Insertion of new section 7A in Act XXXI of 1946.-After
section 7 of
the said Act, the following section shall be inserted, namely:"7A. P o w e ~t o cont1.01 places f ~ . e q u e n i e d b y foreigners.--(1) The prescribed
authority may, subject to such cond~tioiisas may be prescribed, direct the
owner or person having control of any premises used as a restaurant or as
a place of public resort or entertainment or as a club and frequented by

' ( a ) to close such premises either entirely or during specified periods,

( b ) to usg or permit t,he use of such premises only under such conditions a? may be specified, or
( c ) to refuse admission to such premises either to all foreigners or
to any specified foreigner or class of foreigner.
(2) A person to whom any direction has been given under sub-section
( 1 ) shall not, while such direction remains in force, use or permit to be used any
other premises for any of the aforesaid purposes, e w p t with the previous permission in writing -of the prescribed authority and in accordance with any
conditions which that authority may think fit to impose.
(3) Any person to whom any direction has been given under sub-section (1)
and wllo is aggrieved thereby may, within thirty days from the date of such
direct:oii, appeal to the Central Government; and the decision of the Central
Government in the matter shall be fina_l."

G I I'D -Sl-I

003 M of L -10-4.48-9,680

,
0

-i
i

Act No. XXXlX of' 1947

it

[PASSED
By THE DOMIWION
LEGISLATUBE]
(Receivctl the assfint of the Cover+zor Cenerffil o n ihe 18th D o c e ~ n b e1947)
~
An Act to continue certain special, powers conferred on t h e administration
in Chie'f Dolmmissimersf Provinces for the better control of the dissemination

!
I

"

I
b-

undesirawe matter,

HERE96 it is expedient to continue certain powers conferred on the

adn~inistrstionin Chief Commissioners' Provinces for the better control of
the dissei~ii~iat~ion
of undesirable matter;
I$ is hercby ellacted as follows:1. Short title and extent.-(1) This Act may be called the Press (Special
J?owors) Act, 19'17.

-,5

a.
s

~ ( 2 )It extends .to all Chief Commissioners' Provinces.

2.
I

(3) This A;b shall cease to have effect after the 31st Lleceinber, 1946.

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2. Enterpretation,- I n this Act unless there is anything repugnant in tho

,
subject or coctext, "document" includes gramophone records, sound tracks and
5
any othcr articles on which sounds have been recorded with a view to their
P
~ubscqueiitreproduction.
I,.
3. Delegation of powers.--(l) The Provincial Goveriiment may by ordcr
>
direct thd, any power which is conferred on it by this Act shuli in such circum,
stances alld ~lnilhrsiich conditions, if any, a s may be specified in the direct-ion,
be exescisod by s District Magistrate or Additional District Magistr3te.
(a?)
2 he potvers of-the Provincial Governnient ilnder this Act shall be esercisable also by the Chief Commissioner,
4. Power to control publications.--The Provincial Government may by order
in writiug ~ddressodto a printer, publisher or editor or generally to all prinier~
publishers or edito1.s or to such class of printers, publishers or editors as may d e
i' c~ecifiedthcrein-or regulate the printing or publication in _any documenb
(a)
tor ciass of documents either absolutely or for a specified period, or in
a p a r t i ~ u l ~issue
r
or issues of a newspaper or periodicd, of any nlatter
i
wh~ch tends directly or indirectly to proxnote feelings of eninity or
.
hatred betwee11 differenb classes of His Majesty's subjacrts ;
i( l ~ )require that any document, or class 01 documents, or any
lllattcr r ~ l a t i n gto a particular subject or class of subjects, shall before
& . publication be submitted for smutiny to a specified oficer, who .may
3;
after such scrutiny, if he is satisfied that such document, class of
'1'
document or matter or any portion thercof is or contaiils matter of the
nature described in clause (a), either prohibit its pub!lcation cr pass
it for publication with such modifications as h c may deem necessary.
5.
Gsntrol of documents printed outside the Province.-The
Provincid
v,
'. -Governmci~tmay, by general or spevial order, p:*ohibit or regulate the entry
illto, or ~ n l cor distribution or circulat~onor publication or possessio:~ \vithia, tile
L
$ Provillce of any document or class of documents, or of any matter of the nature
described in clause (a) of section 4, prlnted or mad& outside the Provjuce.
1
6 , Forfeiture of books, newspapers or other doc~ments.--M~here in its
opinio~lany nenspaper, book or other document, wherever made, containt;
matter of the ilz,ture described in clause (a) of section 4, the Provinci~lQovelm"
merit ,nay, by notification in the officia! Gazette, declare e v x y cop:: of the issue
4 such newspa~~er,
or of such book or other docurne~ltto be forfeited to IF'S

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Press (Xpeciat ~o&ers\)

[ACT

NO. XXXIX

ty, and tkcreupon any police officer may seize such copies wherever foulld,
any bIagiat~at,emay by warrant authorise any police o%mr not below the
of Sub-Iuspector to enter upon and search for such copies in any prcmises
e any suzh copy may be or may bc reasonably expec.tc.d t c be.

Prevention of publication of unauthorised matter.-Where

the Pro$incial
nment has reason to boliav~that a n.ewspap-er, book or other docurnenti is
to be published, printed or made, containing matter of tho nature described
( d ) of section 4, it may, by order in writing, prohlhit the printing or
n of such newspaper, book or document, or r~llow the publication,
printing or making of the newspaper, book or document, subjec* to the publisher,
printer, or editor, as the case may be, giving an undertaking in writing that he
will not publish unyv such matter.
8. Dissemination of prohibited documents or matter.--(1) Whoever ci~culates
or distributes 111 any Eanner any document or thing advocating or calculated to
further any actirity which tends directly or indirectly to promote feelings of
enmiby or hatred among different classes of His Majesty's subjeats, or in respec:
of which an order of forfeiture under section 6 is in f ~ r c esliall, uliless hc proves
that he was unawwe of the nature of %the.document or thing, be punishable
with imprisonment for a term which may extend to one p a r , or with fine, or
( 8 ) Whoever allows his name or addrefis to be used to facilitate transmission
through thc posii or otherwise t
o any person other than the person for whom
i.t- purports to be intended of any document or thing of the nature referred to in
sub-section (1) shall be punishable wi6h imprisonment for a tern1 which may
extend to one year, or with fine, or with both.
(3) Whoe-~erpublishes, circulates or repeats in public any malter containeci
in ally newspaper, book or other document in rcspsct of which any order of
forfeiture or prohibition has been made under this Act fihall be punishable-with
imprisonmellt for :I term which may eeliter~dto three years, (jl- with fine, or with
9. Powers in respect of contravention of order$.-Where
in the opinion of
e Provincial Government any person has contravened an order undcr section
section 5 or section 7 or an undertaking given by him under section 7, the
illcia1 Governmenti may, without prejudice
any other penalty to which
i1 may be liable, by order prohibit, either absolutely or for a specified
eriod, the publication by him or on his bebalf of aoy newsprbper, periodical,
et or other document, and may order tho seizure of all copies of the publicain respect of which the contravention has occurred an& of auy printings or other instrument or apparatus u~tedin the production of the publication;
the Provlllcial Government may by order declare forfeitzd to His Majesty
any ~ r t i c l aSO seized.

1
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10. Penalties.-Whoever(a) contravenes any provision of this Act or of ally urrler blade i
thermlder or any direction or unde14aking given or condithn jmr,osed j
under this Aot, or
(b) interferes with or obstructs the compliance with such provision, orucr, direction, undertaking or condition by tlle pzrson coacorned, or
(c) lbstrilcts the lawful exercise of. ally power conferred by at. 1
uuder this Act,
i
shall, if no express provision is made by this Act for the punishlllenO of such
contravention or interference or obstruction, be punishable with imprisonment
for a tern1 which mag extend to three years, or with fine, or nritb hoth.

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OF

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19451

Press (&pecial- Powers)

11. Attempt and abetment.-Whoever attempts to commit, or abets, or

a t b m p h to abet, or does any act preparatory to the commiesion of, any offence
punishable ulluer this A& s h d l be deemed to have committed &hat cBeuce.

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12. Search.--(1) Tho power to iwue search warrants oonferrod by section-98

I:'

of tho Code of C!rirninaL Pmedure, 1898 (V of 1898), shall be deemed to include

a power Lo issue warrants authorising-

(a) the search of any place in which any Bl&gistrato mentioned ir~.
th:it section has reason to believe that any offence punishable under this
Act has bccn, is being or is about t o be committed or that preparation foit
the commission of any such offence is being made;

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jb) the seizure in or on any place searohed under clause (a) of

anything which the officer executing the warrant has reason to believe
is being or has been or is intended _to be used for any purpose rnentioi~ed
in that c1aut;e.
(3) Any police of?icer authorised by general or special .order in writing of the
Distr~ctMagistrate or of the Superintendent of Police may saaroh o r cause to be
searched any perscn whom he has reason to believe or suspects to be in possession of or carrying any document or other thing the possession, circulation or distribution of which is punishable under this Act, end may seiau and d e t ~ i uany
such documunb or thing found on such person.
(3) The ~rovisionsof the said Code shaJl, so f a r as may be, apply t o searches,
msde, and to iLhc disposal of any property seized, under this section.
13. Offences to be comz8ble.-Notwithstanding anything contained in the
Code of Crirnind Procedure, 1898 (V of 1898), any offence punishable under this
Act shall be cognizable. 14, Juriadfothn barred.-Every
declaration of forfeiture purporting to be
ma& untler this Act shall, as against all persons, be condusi-8e'evidence that
the forfeitiure Shereiu referred t o has taken place, and no proceeding or order
purporting to be taken or made under this Act. shall be cslled in question by
any Court, and no civil or criminal proceeding shall be instituted against any
person for a,llythillg done or in good faith intended to be done under this Act
or agaiosb a ~ pereon
y
for any losa or damage caused to or in respect of any
property whereof ~ossessionhas been taken. under this Act.
15. Effeot of orders, etc., inco-nt
with other laws.-Any
order made,
and any othcr aetior. taken, under this Act shall have effect n o t w i t h s t a r ~ d i ~ ~
anything inco1l~iste116ttherewith contained in any other l&w or i l l any instrument
having effect by virtue of any other law.
16. Amendment of A d XXIII of 1881.-In its 'application to the Chief
Commissioners' Provinces, the Indian Press (Emergency Powers) Aet, 1931,
shall have effeot as if in sub-section (1) of section 4 thereof, after elmse ( b ) , the
follo\ving tvord and clause had been i n s e ~ d namely:,

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( b b ) are calculated t o instigate the commission of, or &Ile pu])lication of which constitutes, an offence punishable unclep the Press (Special
Powers) Act, 1947."
11. Repeal of Ordiiame X of 1947.-The
Opdinnnce, J047, is hereby repealed.

Press (Special Powers) (No. 2)

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XL

i.e-

Act No.
of 1947
. .[PASSED~BY
THE DOMINION
L-EGISLATURE]

&

6Rec'eived the assent of the Governor Gene'ral on the 18th December 1947)

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An Act to amend the Fmeign Exch~nngeBegulation _Act, 1947

g.
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HEREAS it is expedient t o amend the Foreign Exchange Regulation

A ctj 1947 (VIL of 1947), for the purpose hereinafter appearing ;
It is hereby enacted as follows :-

I. Short title.-This Act may be called the Foreign Exchange Regulation

(Amendment) Aot; 1947.
,
2. Amendment sf section 8 , Act Vn: of 1947.-To sub-section (I) of section
8 of the Foreign Exchange Regulation Act, 1947, the following Explanation: [shall
be added, and shall'be deemed always to have been added, namely :-

" Exp1~natio.n.-The bringing or sending into any port or

India of any such article as aforesaid intended to 4e taken out
without being removed from the ship or conveyance in which i t
shall nonetheless be deemed to be a bringing, or as the case may
British India of thata;~rljiqlefor the purposes of this section".

place in British
of Brittish India
is being carried
be sending, into

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'a

-Act No. XLI of 1947

[PASSED
BY TBE

DOMINION

1
i
i

LEGISLATURE]
.

(Received the assant of the Gove~nor.Gentval on the 28th December 1947)

An Act furtltek to amend the Indian Merchant Shipping,Act, 1923

o amend the Indian Merchant Shipping

rposes hereinafter appearing ;

It is hereby enacted as follows :-

1. Shod title.-This Act may be called the Indian Merchant Shipping (Amend.
ment) Act, 1947.
2. Insertion of new sections in Act W X I of 1923.-After section 289 of the
ant Shipping Act, 1923, the following sections shall be inserte ,

'

~'289A. Power to restrict transfer of ships.-(1) No person shall transfer

or acquire any ship registered in any port of repist]-gin India, or any share
or interest therein, without the previous approval of the Central Government.
(2) If any pergon contravenes any of the provisions of sub-section ( I ) ,he shall
be punishable with imprisonment for a term which may extend t o three years
or with fine or with both.
(3) Any transaction effeoted in contravention of the provisions of sub-section
(1) shall be void and unenforceable.
289B. Power to restrict transfer of registry of ships.-Notwithstanding
anything contained in section 53 of the Merchant Shipping Act, 1894 (57 & 58
Vict., c. 60), no application made, whether before or after tbe coming into
operation of this section, for the transfer of the registry of a shipfrom a port of
registry in India to a port of registry outside Tndia shall be granted except with .
the previous approval of the Central Government, and the Central Government may, if it considers necessary or expedient so to do for the purpose of conserving the strength of Indian registered merchant shipping, refuse to give
its approval to any such transfer.

289C. Power to exempt ships from provisiolzs of this Act and the Nerchant
Shipping Acts.-Notwithstanding anything contained in this Act or the Merohant shipping Acts, Yne Central Go~eri~melii
iiiay, npoii such coiii3iiiona,
if any, as it may think-fit towimpose, exempt any ship from any specified
requirement contained in, or prescribed in pursuance of, this Act or the Merchant Shipping Acts, or dispense with the observance of any such requirement,
, in the case of any Bship if it isqFsatisfied '$that; that hequirement has been
substantially complied with or that-compliance with the requirement" is un,
- necessary in"the circumstances of the case."
Merchant Shipping (Restriction of
47), is hereby repealed.
in exercisb of any power conferred by
df to" have been donee' or taken I in
this Act, as if this Act had con-

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~ c No.
t XLlII of 1947
[PASSED
BY

THE

DOMINION
LEGISLATURB]

--

7
--

(Received the assent of the Governor General on the 20th December 1947)
a

An Act to enable effect to be given to certain provisions of the Charter :of the United
Nations.

WHEREAS

i t i s expedient to enableIeffect to be given t o certain provisions

of the Charter of the United Nations ;
It is hereby enacted as follows :I. Short title.--This Act may be called the United Natiolas (Security Council)
Act, 1947.

2. Measures under Article 4%of the Charter sf the United Nationat.-If,

under Article 41 of the Charter of the United Nations signed a t S a n

Francisco on the 26th day of June 1945 the Security Council of the United
Nations calls upon the CentJrd Government to a p p l ~m~y msasurea, not involvihg
t h e use of armed force, to give effect to any decision of t h a t Council, the Central
Government may, by order published in the-official Gazette, make s u ~ provisions
h
(including provisions having extra-territorial operation) as appear to it neoessary
or expedient for enabling those measures to be effectively applied, and without
dice to the generality of the foregoing power, provision may be made for
punishment of persons offending against the order.

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LE~II'SLATUR~]
(Received the assent of the Govermm General on the 2OiA December 1947)
1
A.n Act further to amend the Indian Income-tax Act, 1922, Elnd the Buhiness profit4
Tax Act, 1947.
REREAS it is expedient furtlier to amend the Indian Income-tax Act1
1922 (XI of 1922) and the Businoss Profits Tax Act, 194'7 (XXI 03
194'7) for the purposeg hereinafter appearing ;
1
It ia hereby enacted as follows :1. Short title.--This Act may be called +he Income-tax and Business Profits
Tax (Amendmen,) Act, 1944.
2. Amendment of Act Xf of 1922.-(1) In the Indian Income-tax Act, 1922,-,
(a) in clause (4A) of sectjon 2, the words and brackets " (other than agrii
cultural land) " shall bo omitted, and to that clause the following shall be addl
od, namely :,
,
" (iii) any land from which the income derivod is agricultural income ;" ;I
(b) for the last proviso to clause (6A) of soctiolq 2, the following proviso
. shall be substituted, namely :" Provided further that the expression ' acoumdated profits'!
wherever it occurs in this clause, shall not inolude capital gains arising
before tho 1st day of April, 1946 ; " ;
i
(c) in sub-section (3) of aection 12If, after the words "property of the asseagee*?
j
the words " by suoce~sio~l,
inheritance or devolution or" shall be inserted.
(2) The amendments made by wb-section (1) shall have effect in relation t o dj
assessments t o income-tax or super.tax for the year ending on the-31at-.day of March!
1948 and subsequent years.
3. ~ m e i d m e noft Act =of 194Y.-(1) In the Business Profits Tax Act, 1947,dI
(a) afier the first proviso t o section 5, the following further proviso shall
be inserted, namely :I
" Provided further that where the profits of
carried on by a person who is not resident in Briti
so resident accrue or arise in British India or are
Income-tax Act, 1922, so to accrue or arise,
busines~being the business of a person whdis resi
resident, in British'India'is controlled in India, this Act
only to auch part of the business, and such part shal1:for all t
.
of this Act be deemed to be amseparate busjniess. " ;
(b) in sub-sedition(1)of section 11, after theiords "the profit
" and taxable profits " shall be inserted ;
(c) in section 19, after the words " provisions of this Act " t
with such modifications, if any, as may be prescribed " shdl be'inserted ;
(d) in Sohedule 11,after rule 2, the following rule shall be ins
"'2A. Wothwithstanding'anything containod in ru
part of the profits of a company'ia chargeable under th
Act, its capital ahall be the sum ascertained in accor
rule diminished by an amount ,.whioh'bears to that!
tion as the amount of its profits not:so chargeable be
(2) The arnen4meats msJe by lsub-seotionl~jl)mshall!be'l deemed
. from the date on which the Busin- Profits Tax Act, 194'1, came into force.
~oNI??IoN

- A&- No. XLIV of 1957

PASS~D
BY THB

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Q ~ P D - ~ . S ~ - ~ Q U - ~ Q O ~Laa36.7.49--4,000,
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s s a ~ ~ ~ i r 7 7 ~ ~ D ~ o ~ ~ ~ r o N : ~ ~ ~ ~ ~ L b T. b B,. 1 1

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G I : V R ~ General
OT
&.the 20fh December, 1 ~ 7 1
An. Act lurWler to amend the ,k%iaamade Uniolls Act, 1936.

eived tho agss?t of t h e

.
.

.
.

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HEREAS it is expedient further t o amend the Indian Trade Unions Act,

R.>.
2.::

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1926 .(XVI .of 1926),

for the purposes hereinafter appearing;
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It is hereby enacted fol1ow~:-

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B~

Unions (Amendment) Act, ,1947.

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(8) It shall w m s in& f6&& on such date aeths Central Ooverpm~,ntmay,

bv notification in the official Gazette, appoint!
,

"

. ..

" 2. Amendmen$ d long title and preamble, Act XVI of 1926.-In

the long
title and preamble of . the Indian Trade Unions Act, 1926 (hereinafter referred

gto as
q .,

1. (ih0fi title m d c6iiImencement~-(l) This Act, may be ~ ~ ethed I n. a m

$,
g;: Trade
r:.

the said A&),-

(".)
-inserted;

" "regjstration"

the

the woi3ds "and recognition"

. .

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( b ) for the &rds

'

shall be

"iegistered Trade Unions i n British India" the yords

e:.. "registered and recognised Trade ,Unions and to certain unfair practices in
loyment" shall be substituted.
3. Amendment of section 2, 'Act XVI Of 1926.-In.
) shall be relettered a.s clauses

section 2 of the said

(n, (g), .(i),. (i), (k),.('m)

~.
. . .. ..

:.a

'paragraph an;l clause .(a), the following shall bh s ~ ~ b s t i ,'

'1

" I n . this Act, unless tlleke is

ariythhg repugnant ;n the sub. ,
-+.
ject or context,(a) 'appropriate ~overnm-ent' means, in relation to ~ r a d e
Unions whose objects -are not confined to one Province,
the Central Gover$;pent,: and in relation to pther
. ~ i a d eUnions, buf su.bject to the 'provisions qf section
28B, the Provincial- Gevernment-;
(b.) 'employer ' means,- . . . .,:
. .
(i) in. relation to an induktry .carried on by or -under the
. authority of any department of the Central Gov-,
ernment or a Provincial, Government, the :autho- pity prescribed in this behalf,. or where no authorjtg
is pescribed, the head of the department, ~_ . .

.
.

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(?q in relation to an industry carried on by or on behalf

of a .local authority, the chief executive officer of ,

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that autliority ,

and includes a.n association of mnpl~yers;

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l&ic;?t T ~ a d eUnions (Amendmefit)

34g JOeemed 60 be a Civil Oqurt withm-the rp~pqiqg~f asetions 480 and 482 &&@
we of Crimingl Prooedme, 1898 (V of 1898).
{3) The prpoe1edin@ of L a b u r Courts shall be regulated and
. -wndut~!rJbediq
ruch manner as may be prescribed.

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28C. -Rsoognitio% bg agreement.-(1) Where an employer agrees bo recogaim

a Trade Union, a memorandum of agreement signed by the employer and fbe

05oers of the Trade Union, or their authorised representatives, may be pmegnted to the Registrar who shall record the memorandum in a register in the
prescribed manner.

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(2) 8uch an agreement;' may be revoked by either party thereto on fapplieation made to the Registrar in the prescribed manner.

(3) While such an agreement is in force, the Trade 'Union shall, in its mlations with the employer with whom the agreement is made, have all the rlghts
of s recognieed Trade Union under this Act, and shall for all &her purposea be
deemed fo be a reoognized Trade Union.

28D. Condition8 for recogndsion by order of a Labour Court.-A Trade Uni~n

shall not be entitled to recognition by order of a Labour Court under section 28B
unless it fulfils the following conditions, namely :-

g,

-=d&a

(a) that all its ordinary members are workmen employed in the same
industry or in industries close$ allied to or oonnected with one another j
(b) that it is represe6tative of a11 the workmen employed by tha.
employer in that industry or those industries ;
(c) that its rules do not provide for the exclusion from membership
of any class of the workmen referred to in clause (b) ;
( d ) that its rulou provide for the procedure for declaring a strike ;
(e) that its rules provide that. a meeting of its executive s1~1,ll be held
at least once in every six months ;
(f) that it is a registered Trade Union, and that it has complied wit;h
all the provisions of this Act :

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Provided that the reference in clause (b) to "the employer shall as respects
recognition by an association of employers, be construed as a reference to all the
employers who are members of the association.
j'

28E. Application to, ond grant of recognifin by, Labour Carrf,s.-(I) Where
a registered Trade Union having applied for recognition to an employer hag fail&
t o obtain recognition within a period of three months from the date of making such
appli~at~ion,
it may apply in writing, setting out such particulars as may be prescribed, to the Labour Court for recognition by that employer.

t.

(2) A single application may be made under sub-section (I) for reoogoition-

( a ) by more than one employer, or

(b) by an association of employers as well as one or more members
thereof.
(3) The Labour Court, may call for further information for the purpose of
{ascertaining whether the T r a d ~ Union is entitled to recognition by the employer
Fund03 this section, and if the Trade Union fails to supply the required information
twithin the time granted, the Labour Court may dismiss the applicaticn,
s

(1)The Labonr Court shall, after serving notice in the prescribed mannor on the
pmployer, investigate whether the Trade Union fulfils the conditiw far recognition
bet out in section 28D, and in deciding whether the oondition set .out in olause ( b )
r

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Indian Trude Union8 (Amendment)

[AOT XLV '
&~&f Y fulfilid, the Labou+CoGt L
a
U have regard-to, but shall not be bound by,
the faot whether the proportion which the number of the workmen refurred t o in
*e mid clause who are members of the Trade Union and are not in arrears of their
eubaoriptih for any period exoeediiig three months, bears *to $he tote1
number of suoh workmen ie less, or not less, than suoh percentage, if any, as say be
p h r i b e d in this behalf, either generally, or iu retipect of any partioui~rhcalityor
iqny pwt.icu1a.r employer or class of employers, OF any partioulex industry or
o h of industrim.
(6) If the Labour Court is satisfied that the Trade Union is fit to be recognized.
by the employer, it shall make en order directing suoh recognition and m y , where
tihe recognition is to be by an asaooiation of empioyers, further direct, by the same
or a subsequent ordbr, recognition by every member of the association in relation to
whom the Trade Union fulfils the condition set out in clause (b) of w t i o n 28D.
(6) Every order made under sub-section (5) shall be forwarded to the appropriate Government which shall not~fyit in the oflicial Gazette, and while a
recognition dlrected by such order 1s in force the T r d e Union shall, in ~ t s
relations with the eruployer concerned, have all the rights of a reaognized Trade
Union undor this Act and shall for all other purposes be deemed to be a
recognized Trade Union.
non
go=. Bigkt8 ~f r ~ c ~ $ ~ i l'mde
s s d Unions.-(I) The executive of a rscsgnized
Trade Ulllo~ishau be enusled to negotiate w ~ t hemployers in respect oi i u i i ' u : ~ ~
conneoted with the employment or fion-employment or the terms of employmsnt
ar fibcouriiti~mof labour of all 01 any of its members, and the employ~:r sjti~lt
mceive and send replies to letters ,sent by the executive on, and grant interviews
such mstterts.
to ihat body 1cy&rd~ng,
(2) Nothing in sub-secticn (1) &all B3 construed, ~ ? requiring
s
an employer
- M send replies t~ letmrs on, or grant interviews regardng matters on whion, as
a result of previous discussion with the executive of the Trade Union, the
employer has arrived at a oonolusion, whether in agreement with the e.xecutive
Qr ,rot, unless s period d st least three months has elapsed since the said condusion was intimahd to the executive, or unless there has been a change in
I
\
circumstance^.
(3) Any dispute between the employer and the executive of a recognized
,Grade Union as to whether a conclus~ou has been arr~vedat, or whether there
Bas oeen a charge in ciroum;tances. =ithin the meaning of sub-sectir:~(2), shall
the Registrar whose decislon shall be final.
be referred
(4) The executive of a recogni~eaTrade Union shall be entitled t o display
notices of the Trade Union in anq premises where its members are employed,
ahd the employer shall afford the executive reasonable facilities for that
purpose.
2 8 ~ .JVithdrawal of recognition.-(1) Where the recognition of a Trade Union
hzs been directed under section 28E, the Registrar or the employer may apply
, ;
in writing to the Labour Court for withdrawal o
f the recognition on any of the
following grn1luds, namely :
( a ) that the executive or the members of the Trade Union have cornany unfair _practice set out in section 283 within three months prior
to tile date of the application;
( b ) that t h e 'Trade Unio2 has faileJ to submit any return referred to in
motion 28 1 ;
thqt the Trade TJnion has ceased to be representative of the work.
men refernod to in clause (h) of section 28D.
of an appliaation under sub-sertion (7) the Labour Court .
(2) On
shall, unless it thinks fit to dismiss the application summarily, nerve notice in
manner on the Trade Union to show cause why its reooguitiog
the
\
ehould not be withdrawn.
4

..

. .-

Inni.:o~Tsade [~nions(Ame~zilnz-entj
. .
(3) If aftier giving abreasonable opportuni'cy to the 1.rade Uniolz to show cause
rlw Labour Court is satisfied t h a t the Trade Unioa ia no longer fit - t o be .recognized, i t shall make an order declaringthat the recognition of the 'Trade.' Union
hafi beela withdrawn, and forward a copy of the order to the .appropr~iate
.
.aovern.
...
a t wliicl~shall notify it in fhe offidial Ga.'zett&,
oy J;G47]

28H. AppZicationjor fresh recognition,-Oc the expiry of not lyas than six
months from t h e attte of withdrawa.1 of recogriitior\ of a Trade ljnion under, subsection (3) of section 286, the Trade Union, if it continues to be a registered
'1~'tiil;j
Union, may agaiu spply for recognition, and the procedure iai_d down i u
chis Act shall apply in respect of such appiicatiorl as if it were ail oitginal applioatio;] for recognition.
281. Recognized ~ r a & 'Unions to submit p~esci-ibedreturns.-Evory
Trade Union ' .
recognized un&er section 28E shall submit to the Registrar a t t h e prescribed time
.nd in the prescribed manner such returns, in. addition t o those referrod to in section
$3, as may be prescribed.

O@AYT;ER IlIB
Unfair practioes

285. Unfair practices by recognized Trade Unions.-The following shall b(:

deemed to be unfair practices on the part of a recognized Trade Union, namely :'

(a) for. a majority of the ~nembers~ o tho

f Trade Uizion to talw parti infan
irregular strike ;
'

(b) for the executive of the Trade Union to advise or actively , t o sgpport
or t o instigate an irregular strike ;
'

(c) for an officer of the Trade Union to submiG m y reiturn required by or

under thQ Aot containing false s6atements.
28K,,
Unfair practices by eqloyer~+-The following shall be d&rned t o be unfair
practices on the part of an employer, mnlely :-

!i

.(a)-to interfere with, restraiil, or coerce his ,workmen in the exercise

o f their rights to organise, forni, join or assist a Trade Union and @, engage
a: 'concerted activit8i&sfor tlitz pprpose of rnutual aid or protection;

4i

( b ) to interfere with tke - formation or. administration of any T r d e

UGon or to contribut,e financial u r other support to it;

(c! to discharge, or otherwise 'discriminate agai~iet, any ofioes of

reaogn~~ed
-Trade Union because of his being such officer;

(3

( d ) to discharge or otherwise discriminate against ally workman, because

be has made allegations or given evidence in an inquiry or proceeding reln.
ting to a,ny matter such as is referred to in sub-section (1) of :section 28P;
(e) to fail t o eomply with the provisions of.section 28F :
Provided that the refusal of an employer to permit his workmen to engage I , ;
rade Union activities during their hours of work shall not be deemed to be an
nfair practice. on his part."
5. Amen$ment of section 29: Act XVI of 19;46,--(1) To sub-section (1) of
ection 29 of the said Act the following proviso shall be added, namely :"Broviiled that the m6lring of regulat,ions under this section for the purpoee
1 carrying into effect bhe provisions of Cha.pter I I I A shall be deemed to be a
rlrpose OF that Chapter within the meaning of section 28A;"

!
!.
-.

:
1

Indiun Trade Uaions (Amendment) [ A C T XLV OP 19477

(a) To the said section 29 "che following sub-sectiog shall be added, namely :'-"(3) The Central aovernment may give directions to a provincial Gover:lz,aut as to the regulations to be made under this section for 11rcsci:bin; tlie pr:centages referred to in sub-section (4) of section 28E."
6. b e n d m e s t ob section 31, Act XVI of 1926.--In section 31 d the said

-.

&~t,--1
(a) in sub-~ection( I ) , (i) sftor &he-word "registered" tho words " ;r recognized " shall be
inserted ;
for the word "staternent" the words "statemeut, r e t ~ i ~ nshall
"
be
substituted;

(io

( b ) in sub-clause ( 2 ) , itfler the words "that section" the words and figures
"or in or from auy return referred to in section 281" shall be inserted.
7. Insertion of new section 32A in Act XVX sif 1Q26.-After
said Actr the following section shall be, inserted, namely :-

section 32 of the

"32A. Penalty for unfai~.practicis.-(lj

Any employer who commits any
unfair praotioa w t out in seotion 28K shall be punhhable with fine whioh may
extend to one thourrand rupees.
(2) Where a Criminal Court imposes a fine, or confirms in appeal, revision
or otherwise
sentence of fine imposed, on an employer for committing a11
\ iinfair practice set out in C ~ B U S( 8
~ ) or clause (d) of section 28 K, it may, whelk
passing judgment, order t t e w h d e or any part of the fine t o be applied in tho
payment to any person cf compensation for loss cr injury caiwed by the unfair
prasee. "
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1
I

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1
1

,
i

;
Q I P D - ~ s - ~ ~ af
~ ~--10-4.48---4,600.,

. " .

AC I' No. XLVl of 1947

:

(Rccezued the assen$ 01 the ,Governor General on t h e 20th g ~ c e m b e r1947)

Act to give e v e d . w t&e Goyvention on We PrivQeges and Lmmunities of
the United Nations

An
k?
f.

EEREAS it i s expedient to give effect to _the Convention on the

Privileges and Immunities of the United Nations, and to enable similar
&-privileges and imrnuruties to be enjoyed by other Interna4ional organisations
and their repesentjatives and officials ;
14 is hereby enacted as follows~I
1. Short title,Thia
Act may be called the Unlted Natioos (Privileges egd
Immunities) Ac6, 1947.
:r,..
2, Gonferment on United Nabions and its representauves and afficers of
*?
% certain privileges and immunities.--(12 Notw~thstanding anything to the con&$rary
contamed in anZ other law, the provisions set ou* in the Schedule to
&this Act of the Convention on the Privileges and Immunities, adopted by the
=
?:General
/ ,
Assembly of the United Nations on the 13th day of February 19@,
$shall
have &he force of law in India.
-- '
,
( 2 ) The Central Government may, from tlme to time,, by notficaijon in
&ho official Gazette, amend the Schedule m conforlriity ~ i t hany amendmentsL
@@ulymade and adopted, of the provisions of the said Convention set out thereh.

E-

1
is

A,

.G-

3. Power to confer certain privileges and immunities on other internation81

grganis&tions acld t-heir representatives and dEcers.-Where* in pursurj,nce of
pay iniernatjoilal agreement, aonventlon or other instrumen4 it ta necessarj~
&
:o accord to any international organisation and its representdatives and o5cers
pri17ileges and immunities in lndia similar to those contained in t h e provisions
out in the Schedule, the Central Government may, by n~tificationin the
Pfficial Gaeette, declare that the provisions set out in the Schedule shall,
&bject $0 such mod~cations,if any, as it may consider aeclessary or expe&bat for giving effect t o the said agreement, convention or other instrument,
$ply mutatis mutandis to the international organisation specified in the
&$tifieation and its representatives and officers, and thereupon the said pro@ions shall apply accordingly w d , notwithstanding anything t o the contrmy
gtained in any other It~w,shall in auch application have the forae of law in
diabL4. Fower to make rules.-The Ceiltral Governmen$ may make rules 1o.c
fzrying out the purposes of this Act.
P,
,

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5

&-

+2,

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THE SCHEDULB
(See sections 2 and 3)

ARTICLB I:
JURIDICAL
BERSOXALZTT
'
&eodion 1. The United Ne&ions shau possess juridical peraonaIibp,
B
@+ shall have the c%pe.citjr:
(a) Go contract;
F:I ' '(b) t o acquire and dispose of immovable and movable property;
&: (c) to institute legal proceedings.

'
Cc

$
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>

&

anna 1 or 14d.

,~

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. ..

. .
..

A&!ClCLB
P R O ~ R T Y , FUNDS

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..

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. .

AND A S S E ~ S

Se&on- 8:-The
United ~a!i&s, its property a i d assets wherever located
y
every . form .of legal
d by whomsoever held, shall enjoy ~ n i ~ n u n l tfrom
rocess oxciep;t in so far as in a;ng pa,rticular case it. has expressly waived-its
immunity - shall '
immunity. - It is, however, understood ' that no w6iver of
tend to any 1rieasu1.e of execution.
.
.
.
Sectioiz 3.-The
premises of the, ,United Nations sha.U be inviolable. Theprcperty and assets of the United Nations, wherever located and by whomsoever lield, hall be irnlnune from search, requisition, confiscafion, exproprision and any other -foim of interference, whether by executive, adrninistr&ive,
or legislative action.
Section 4.-The archives of the United Nations, and in general a.ll documents belonging to it or held by it, shall be inviolable -wherever loca,ted.
Ssctior~5.-Without
being restricted by financial controls regulations or
moratoria of any kind,
(a) the .United Nations may hold funds, gold" or currency of any kind
and operate accounts in any currency-;, . .
ted Nations shall be tree to transfer its funds, gold- or
currency from one country t o another. or within any country and
t o convert any currency held by it into any other currency.
. Section 6.-In
exercising its rights under Section 5 , above, the United
Nitions shall pay due regard t o a.ny-represelltations made by the Government
01' any. Member i n so far as it is considered that effect c&n be given t;o such
representations without detriment &I the interests of t h e United N8rtions.
S e c t i o n 7.-The United Nations, i,ts assets, @come and - 0th
shall be:
. i
(
a
)
eiempt
from ajl direct taxes; it is undershod, - howev
:
United Nations will not claim e x ~ m p t i o nfrom taxes
in f w t , no more than charges for public utiWy services;
(6) .exempt from customs duties and prohibitions @ n d . restrictio
importis and exports in respect of articles importjed or ex
by the Unithd Nations for its official use. It is under
ever, thae artides imported under such exemption wi
. . sold in the country in.b which they were imported e
conditions agreed n7itl1 the Government of that c o u n t v ;
( c ) exempt from customs duties and prohibi&ions and restricti
imports and exports in respect of its publications.
S e c t i o n 8.-While the United Nations will not, as a general rule; cl
exemption from excise duties and from taxes on fhe' sale of movable and
movable property which form part of the price to be paid, never.theless
t h s United Nations is making important purchases for official use of gr
on which such duties and taxes have beell charged or are chargeable,
bers will, whenever possible, ~a.k.beappropriate adrninist~at.ivc a.rrange
r return of the amount of duty or tax.
'

'

'

ARTICLE 1.11
.

I?AOILITTXSLN

WESPZST ,:)P COA~MIINT.CA!PIQNBS

&'e.ctio~~y.-'I?he United N a t i o ~ ~shill

s
enjoy in the teG-ihP
ber fo!: its^ official ,coinmunioatio~~s
treatnielit 130t less favO
uccofdecl by the Government of that :Vcm'ber to ally ofjlzcl.
cludiilg its diplo~l~atic
mission. in the inahter of priorities, rate
~ u a i l s ,cables, telcgrains;. radiograms,
telephotGs,
telephone
. .

':

1
f

4''

>-

United Nations (Pqiuileges and Irnrnuniffes)

3
communications; and press rates for informatidn GO the press and radio. No consorship shall be applied to the official correspondence and other official
communications of the United Nations.
Soofon 10.-The United Nations shall have the right to use codes and to
despatch and receive its correspondence by couriw or in bags, which shall
h a ~ ethe same immunities and privileges as diplomatic couriers *nd bws.

OP 19471

*u

ARTICLE I V ,

r'
f

THE REP~SENTATIVES
OF MEMBERS
Section If.--Representatives of Members to 4ho principal w d subsidia-y

k'i
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"'
2
:

organs of the United Nations and to conferences convened by t&e United

Nations, shall, while exercising their functions and during their journey to and
from the place of meeting, er~joybhe following privileges and immunities :

:1

Q*3

(a) immuni+y from personal wrest or detention and from seizure of

their personal baggage, and, in respect of words spoken or
written and all acts cloile by them in their ca9acity as represenLathes, immunity froin legal process of every kind;

ldL

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5-

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(b) inviolability for all papem and documents;

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6'

(c) the right to use codes and to receive papers or

courier or in sealed bags;

5'

,
%

c6rrespondenco by

(d) exemption in respect of themselves and their spouses from immigration restriqtions, aliens registration or national
service
obligatioils in the state they are visiting or through which they
are passing in the exercise of their functions;

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a*,

the same facilities in respect of currency or exchange restrictions as

are accorded to representatives of foreign governmeilts on temporary official missions;
if) the same immunities and facilities in respect of their personal
baggage as are accol-ded to diplomatic eavoys, arid also
(6)

0?I

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(g) such other privileges, immunities and facilities notr inconsistent wi%h

the foregoing as diplomatic envoys cnjoy, except that they shall

have no right to claim exenlption from customs duties on goods
imported (otherwise than as part of their persons1 baggage) or
from excise duties or sales taxes.

I_

&;
I-.
x

e',

Section 12.-1n order to secure, 'for the representatives of JIernbers to the

,pril~cipal and subsidiaiy organs of the United Nabions and to conferences conindependence
venaa by the United Nations, complete freedom of speech
$-in ille discharge of their duties, the immullity from legal process in respect of
c$-tvoyds spoken or wiitten and all acts doll8 by then1 in discharging their duties
@-.shall contlllue to be accorded, notwithstanding that the pel-sons concerned
llo lollger fie representatives of Members.

rare
5.

sOotiolb 13.--Wl1ere

the incidence of any form of taxation depends upon

residence, periods during which the representatives of Members to the ~ l i n c i ~ a l
3 aJld subsidiary organs of the United Nations and to conferences convened by
fl the United Nations are present in a state for -the disch~rgssf t&& duties s h l l
!a- $ n& be cellsidered as p&i<ods of residence.
i
i
Eection 14.-Privileges and immunities are acoorded t o the 1-epresentatives
,
for the personal benefit of the individuals themselves, but
Menlbers
the independellt exercisc of their f ~ l l C ~ t i 0inn ~~ 0 n ~ e o t i o n
to hafaguard
the right hub
gaitll the United Nations. Conseque17tly a Member not o~llyhas
oose where
duty
t~
Waive
the
immunity
of
its
representative
ih
uuder

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.a+

Vniied Nations (P7aivileyes and Insn2,unities)

[AoT xg-,~~.
in tha opinion of the Member hhe iinlnunity woulcl impede the course of justice,
~ l l dit can be waived without prejudice to the purpose for which the immunity
S ~ ~ t i o 15.-The
??
provisions of Sections 11, 12, and 18 are llot applicable as
bet~tareen a representatives and the authorities of the state of nrhich he .is a
national or oi which he is or has been the representative.
S B G ~ ~ 16.-ln
OJL
this article the expression "represeiitotives" shall be
deemed to u~cludeall delegases, Cleputy delegates, advisers, techilicai experts
and secretaries of delegrttions.

AR'I'ICLE V

OFFICIALS
'

Section 17.-The Secretary-Genera.1 wiU specify the categories of offioials

to which the, provisions of 'chis Article a d Article V I I shall apply He shall
submit these categories to the General Assembly. Thereafter these categwies
shall be communicated to the Gove~i.tmlents of all Members. The names of
+he oflicials included in these categories shall from time to tiule be mad6 known
to the Governments of Members.
Xectio7s 18.-Officials
'

of the United Nations shall:

(a) be immune horn legal process in-respect of words spoken or written

and all acts performed by them 1n their official capacity;

(b) be exempt from taxation on the salaries and emoluments paid to
them by the IJnited Nations,
to) be immune from national serrvict? oblipatioils;

i
3

(d) be immune, together with their spouses and relatives depeiident on

them, from iminigiation restrictions a ~ l c l alien registration;
(0) be accorded the same privileges in respect of exchange facilities as
are accorded to tlie officials of comparable raillllrs forming part of
diplomatic nlissions to the Governn~ent eoncernecl;
(f) be given, foget,her 1~1th 'cheir spouses :c1lc1 lelatives (1e116iident 011
t h a , the same rel~atriation lacilities m thne u l internationa.1
.
crisis as diploinatic envoys,
.
(g) have tile right to inil~ortLree oL duty their furniture and effects . ~ t ,;
the tinle of firsb talring up the;]* 11ost ill the coulltry .in question.
S B ~ T I19.
~ N I n addition to the immunities and privileges specified in Section
18, the secretary-General and all Assistant Secretaries-General shall be accorded
of themselves, their spouses and minor children, the privileges and imin
lnullities, exenlptions and facilities accorded to diplomatic envoys, in accordance
'.,
qrith international law.
s
~ 20, Privileges
~
T and iml~lnnities
~
~
are~ granted to officials in the illterests of *
lie (United Natiolls and l ~ ofor
t the personal benefil of the individuals themselve~.
.rhe ~ccretal~y-Gel~eral
shall have the right and the duty -lo waive the immunity / - 5
of ally official in any case where, in his opinion, the immunity would impede the
course of justice and can be waived without prejudice to the i~l-lerestsof the United
p\rationsc Ill -the case of the Secreta~y-Qenersl,the Secnrity Council shall have
y
tho right to waive immunity.
'3
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-7

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Srnnrror\. 21. Tho United Nations shall co-operate a t all times with the approt ~;
hlembers
es
t o facilitate the proper administration of justice,
priate ~ u t h ~ r ~ "
secure the, observance of po'lice regulations and prevent the occurrence of any abuse
immaliitias and facilitss m~ntionedin this
in c ~ ~ ~ c t i tho
~ l prlvihgos,
~

R
,

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P'
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--

L '

OF

19471

United ,Nations (Privileges a i d Jmmunit?;~s)

ARTICLE VI
EXPERTSON MISSIONSf l o ~THE
*'

~JNTTBD NATIONS

SEGT~ON
22. Expertts (othcr filial1 o ~ o i a l scoming within the scope of Article
V) performing missions for the United Nations sl~all be- accorded such privileges
and irnniunities as are necessary for the independent exercise of their functions
during the period of their missions, including the time spent on journeys in connectioil with their missions. I n particular they shall he accorded :

$;F
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(a) immunity from personal arrest or detention

personal baggage ;

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..

and from

seizure of theh

( b ) in respect of worcls spoken or written and acts done by them in the course
of the performance of their mission, immt~nityfrom legal process of
every kind. This immunity from legal process shall continue to be
accorded notwithstanding that the persons concerned are no longor
employed on inissions for the United Natioils ;

Zi.

--'

E-

(c) ilzviolability fov d l papers and documents ;

=- +

*$

( d ) for the purpose of their communications with the United Nations, the
right to use codes and to receive papers or correspondence by courier
or ill sealed bags ;

as are
(e) the same facilities in respect of currency or exchange re~t~rictions

$'

accorded to represontatives of foreign governments

official n~issions;

-\

*+.

on temporary

( f ) the same immunitic~ and facilities in respect of their personal baggage

as are, accorded to diplomatic envoys.

SEUTION
23. Privileges and imlnunitiefi are grantcd to experts in the interests
<ofthe Unitcd Nations and not for the personal benefit of the individuals themselves.
&?he
i?, Secretary-General shall have the right and the duty t o waive the inlnlunity
gpf any expert in ally case where, in his opinion, the immunity would impede the
i:course of justice and it can be waived withoat prejudice to the interests of tho
;&.Jnited Nations.
$+-

ARTICLE

s,?

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VD:

UNITED NATIONS LAISBIZ-PASSEE

SEUTION
24. The United Nations may issue United Nations laissez-~asser

o its officials. These laissez-passer shall be recognized nnd accepted as valid

~ a v e documents
l
by the authorities of BTembers, taking into account the p~*ovision
$f Section 25.

i
i

fi

SECTION25. Applications for visas (where required) from the holders of Unitecl
gations laissez-passer, when accompanied by a certificate that they are travel@g on the busincss of the United Nations shall be dealt with as spsedily as pobsiMe. In addition, such persons shall be gralltcd facilities for speedy travel.
c
*

SEUTION
26. Similar faci1it;ies to thobe specified in scction 25 shall be accordecl
experts and other persolls who, theugh aclt the holders of Uaited Nations laissez&war, have a cortjfioate that they are travelling on the businesr? of tllo United
tations,
3
$- SE~TIOK27. The secretary-General, Assistalzt Secretaries-General and Direc) i s travelling on [Jnited Nations laissez-passer on the business of the United
@ions shall be grented the same facilities as are accorded $0 diplomatic envoys,
:1

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U
/

Act: No. XLVII- of 1947

1-I'nsssn

BY TEIX

DOM~NION
LFGIYLATURE~

(I(orc;%utd t f ussent
~
qf L F L ~ GOVW~WV
Qenevccl on lhe 24tk December 19F1)

Act to provide for the exercise of-certah-exb-provincial jurisdiction sf the

\--

Centml Government

HEREAS by treaty, z~greement,grant, usega, suffdrnnce arid other la~vftrl means, the Central Government has, and Ine~phereafter accluire, jurisdiction
o are as outside the Provinces of India ;

ereby enacted +s follows :-

I. SPlel%title.-This

Act may be called tjhc Tcxtra-Provincial ~urisriictdnll

9. Defiaitio1ls.-In .this Act,( a ) "extra-provincial jurisdiction" meails m y j~irisdictioi~-whicl~

by t l m t y ,
ree~nent,grant, usage, sufferance or other lawful moans the Central
has for the time boing in or in relation to any Area ontside the Provinces ;
,

(b) "jurisdiction" iuclucles rights, power and authority.

ise of jurisdiction.-(1) I t shall be lawful for the Central Governmcn

xercise extra-provincial jurisdiction in such manner as it thinks fit.
The Central Gove~mmentlnay delegate rtiiy sucli jurisdiction s s a f & w i c l
officer or aut11orit.p in such manner and to such extent as i t thinks fit.

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.official
power to make orders.-(1) The Central Government may, by not!&ation
Gazette, make such orders as T a y seem to it expedient for the effectjive
se of any extra-provincial jurisdiction of the Central Qo~erninont.
u t prejudice t o the generality of the powers conferred by ~ u b - , s e c t i ~ ~
made under that sub-sectioil inay p r o v i d e
or determining tho law and procedure to be observed, ~vhetllor by
with or without modificatiom all or any of the provisions of any enactforoe in any Province or otherwise ;

(b) for determining the persons who &reto exorcise jurisdiction, either generalor inpa,rhicular cases or classes of cases, and the powers to bo axercised bj them ;
termining the courts, judges, magistrates and autlioritios by whom ,
k g the manner in which, any jurisdiction auxiliary or i n o i h n h l
rnequentia.1on the jurisdiction exercised under this Act is to be oxoroised
any Province ; and
gula$ing the amount, collection and applicntion of fees.
,j$. ValidityAot aok done in pursuance of jurisdiction.-Eveq act and thmg
,i, whether before or after the commencemeilt of this Act, in pursuance of any
t i - r o v i n c i a l jurisdiction of the Central Government in a n u e a outside t],e
$inces shall bo as valid as if it had been done according to the local lam the11
.I- Q T C ~ in that
area.

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6. Evidence -asto existence or extent of jurisdiction.--(I) If ill ally proce~ding,

a, Court established in tllc jfiovinces or by the xuitlioiity of thn
Government outside the Provinces, ally question arises as to tho existence
tent of any cxtra-provincial. jurisdiction of the Centirtl Government, the

-ijp criminal, in

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Act No. XLVlII of 1947

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HEREM ib Ls expedient tc constitute an Ibdian 3 u r ~ i i l gCouncil in order to eatnbhclh ti u d o r m s"unditrd oi t r a u l g ior nurses, mdmves arld health v ~ i t ~ r g ;
1%i. hereby emoted as foll~wat
1. 8b01%title, extent and c~~llrn@n~@g~ent.-(I)
This Bat may b e caUcd the
hdian Nursing C'ouneil dot, 1947.
(21 It extends to all the Provinces of India.
(3) ~t
come into force a t once.
2. btespreQsa~ou.-In this Aot, urdcss there ia 'anything repugns,nt in tbe
~ ~ b j eor
c tcontbxt,(a) the CouncJ " means the Indiana Cauncil of Nursing constituted
under thas Aot ;
(b) " gregcribed" means prescribed by regulations ma& under sectiolg

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[ PASSED
BY THE DOMLNION
~ Q I S I ~ A T U X1E
the asserbt o j the Gooernor (renerai OA the d l s t Decentber 10i7)
An Act to csnsLitrabe an Iudiara &iming 630ui~dl

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(c) " Provincial Council " means a, Council (by whatever name called)
~ n s t i t u t e dunder the law of a Provluce to regdate the reg~tratlouof nulses,
%gidwiva or health v ~ i t o r sin the krovmce ;
( d ) " Provbclal reghskr " means a regbter of nurses, m i d ~ l v s aor health
~ i t o r mahtamed
s
under the law of a Ylovmce.
3. ~ruratitutionm d 68 ngosation ot the Comcrl.-(I) The Central Gover,me~=e
shall s~ soon tw may be comtltute ,& Go~mcll condwtmg oi t h e hollowlag
membsss, r~tbmelg:
(a)one nurse enrolled in a Provincial register elected by esch Provlncisl
- Ci3moi.l;
(b) one member elected from among themselves by the hesas of instiu-'
tutiane in whch traming 1s given m nursmg ~,dmnrstrationto nvlaes e n r u ~ e d
in a Provincll register ;
(6) on0 member eboted from among themselves by the b a d e of institutiom in which health visitors are tramed;

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(d) one member elected by the Medical Corancil o&&a ;

(e) ane member elected by the C e ~ ~ t rCYounoil
al
of the Indian Medioel
&sooi&tion ;
tf) oue member elected by the Council of the Trained Nurses dssrrciation
of India ;
(g one midwife enrolled in a ]Provinoid registea', eiected by each Provh.
cia1 Council in rotation ip the follow~ngorder, gamely :-

(i) Bombay, Week Ben@, and %st Punjab,

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(ii)Madras, the United Provinces, and Or&,
(iii)
the Central Provinces and Berar, Bihar, and Asesbw ;
(h) thg Direct05 Geuwal of Health Services, es oBcio ;
(i) the Chief Principal Matron, Nedical Directorate, Generd Headquarters,
a oficio 8
(j)the Chief Nursbg SuperLtencient, oflice of the Director Gellerd of
Eealth Services, ex oficio ;
(k)the Director of Mdhrl16ty B C Child
~
W e a r e , Xlzdian &d
Cram 800iet,y,
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(8) &bChef Administratiive M9dioa.l Oflioer of e&-hGov~rnar'sPropiram or I

if tke proviuoial Government in any oase so'dirocts, the Supednteadent cd
Nursiq (ky whatever mrne oalled) in the offim of the Chief Admiuhtrative Medial Officer of the ProPince, ~LEo@b;
(m) four Provincid lPiPeotors of P ~ ~ b l iHealth,
o
oficio, in rotation in &he
followhg order, namely :(i)Nadras, tbe ~ n i Province~,
~ d
the Clentral Provinoe~and Rar&r, and '

Bihar,
(ii)Bombay, West Bengrrl, East Punjab, andl h a m ;
(n) fom members nominated by the Central Government, whom at lew0
two s h d be nurses, midwives or health visitore enrolled in a B o h o i a l re&br and om shall be en exprienoed eduoatio&t
;(0) Qwo members eleoted by $he Central h g i s l a b m .
(2) Th? Resident of the Oomoili 6htd be elected by tho mornber~of the Com&
from among themsolves :
Provided that for five years fro= the first aonstitution of the @omoilthe h s i .
den$ shall be a, per8on nominated from amongst the members of the Counoil by the
Central Coveranient, who shall hold offioo during the pleasure of the Centrd Gov.
ernment.
(3) No aot done by the Council shall be questioned on the g ~ o u n dmsrely of
6he existence of any vaoancy in, CIP any defeot in the oonstitution of, the
(30moil.
4. Ihac~morabisn 0% the @OU~C~~.--The
Counoil constituted under mdion 3
be a body corporate by the name of the Indian Nursing Cornoil, having
petad suooewion and a oolnmon seal,.with powor to acquira property bo& mov&le
and immovable, and shall by the ssid name sue and bo sued.
5. Mode ox Electi9ns.-(1) Elections under sub-section (1) of motion 3 by
hovincid Councils,ahall be conducted in aocordanee witla rules made in ' t h behalf"
+ , by %herespotive Provinoial Governments, and where any dispute arises regwding
my such eleotion it shall be referrod to the Provincial Government oonoerned whom
&&ion shall be fifial.
;
(2) Other elections under that eub-section shall be oonduohd in the p 8.
oribed manner, and whet6 any dispute arises regarding any such eleotion its&!
be
to the Central Government whose dociaion shall be h d .
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8. Term of Qfflce
and C ~ S $Ttaom&e3.-(1)
U ~
Subject to the P F O ~ ~
of this scotion, an eleated or nominated member, other than s comirjted hsidenf,:
hold office for a term of five years fvnm bhe date of hiq election cr nominations/
until hie successor has beon duly elected or nominated, whichever is long6r.
j
(2) An deat6d or nominated mamber may a t any time resign his m e m b ~ & k
by miting under his h ~ n addressed
d
to the President, ~ n the
d seat ofsuoh menabep
thereupon become vaoanl;.
or nominated member shall be deemed to have vecahd hie sea
(3) An
if he is absent without excuse sufficient in the opirlion of the Qounoafrom b b e
rnnseoutive meetings of the Council where the interval between the file^, and t b
of the said meetings exceeds six months.
( 4 ) A oasual vactanoy in the Council shall be filled by fresh s l ~ o t f o or
n nomh
~ ~as nthe ,oase may bo, and the parson elected or nominated to fig the vacano;
hold offioe only for the remainder of tho term for which the membm whw
pleoe he takes was eleoted or nominated.
(6) Member8 of the Council shall be eligible for rebebction 0s re.nomfna&jo~=
(6) Members of tho Oomcil being Provincial Directors br Publib
hod
be deemad te be nominated melnbers for the purpocaes of this wo~sla.
7. X~&ina.-(l(a)
The Goleaoil a h d hold ite airst m m ~ sa$
g oluoh b e mt
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phoe wmay b appointed by the Presidenc, and thereaftor the Couusil~shall mwt,
st suoh time and plaoq'mag be appointed by the Council.
(2) Until otherwid prescribed, ?en meia'uers of the Council shalI form a quorum,
;' and all tho ads of the Couaoil shall he deoicled by a majority of the melnbere present
and voti:ig.
I

oofmniitte~s :?,XI uervmks 06 the Co%r,?@il.--(l)

The Becrctary of
the Council (w o may also, if it is deemed expedi~ntby the Council, a c t as Tr~reaeww)
sh~11,for thrco years from the first constit~~t~jpn
of the Oonucil, be G pereon appoint.
ed by tho Cenwd Government and shall hold nEce during the plea~ureof the Omtd
Government:
(2) The Council shall-

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(a) eleot from among its members a Vice-Presidenb ;

(15) oonstitute from among its inernbers an Exectltive Cornmitho and euoh
other committees for general or ~pecialp ~ ~ r p o s e mthe
s Council deems necasary t o carry out the purp0RP.a of this Act ;
( A ) subjo~Bto the provisions of sub-section ( I ) , appoint a Gecretary, who
may also, if deemed expedient, act aq Treasurer:
( d ) appoint or nominate euch other officers and servants as the Counoil
deems necessary t o carry out the purpose9 of this Act ;
(e) require and take from the Secretary. 01. from any other officer or servant, suoh uecurity for the dlao performance of his duties ae the Council deem
nece~sary;
(f)wit11 the previous sanctiolt bf the Ctentrsl G>vornldent, fix the fees
and allowances t o be paid to the President, Vice-President and members
and the pay and allowances of officers and sarvaitnts of &heCouncil.
9. The Executive Cr?rnmit:e,-.(I) T'hc Executive Committee shbll consist
of whom seven shall be elleoted by $he Council from among it^

(2) The President and Vice-President of the Council shall ba member8 e

the Executive Committee, and shall be President and Vice-Resident
speotively, of that Committee.
(3) I n addition to the powers and duties oorif5rred and imposcd.upon it hp thi
the Executive Committee shall exercise and discharge such powers and dutierrr
Council may confer or impose upon i t by any regulations which may be made
hie
behalf.
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'10. Rec~glsllition 02 qua!ificstion.ns.--(I! Por t.llo purpose8 of thie, Ao t, the.
tions included in thCSched111e shatl br. recognisod q~ldificrttions,and $he
tiom inc1,udedin Part11 of the Sohednle ~h.al!be reeognised . higher quubliG ~ O of

ny authority within the Provinces of India which, being recognisod b y

Government for the purnoae of g r a ~ t i n gany qualification, grants
tion in general nurskg, midwifery, health' vi~itingor public hodth'
t included in the Schedule may apply to the Coun~ilto have,such qudiognisecl, .and the Counoil ]nay declare that such qualification, or such
only when granted after a specified date, shall be B recognised quaK
e purpoms of t h i s s o t .
ouncil mayenter into negoti&idns with any authority in m y Btate
Provincrs of India which by the lam of such $tat? or country
maintenance - of a register I:?' nurses, midwives or h e ~ l t b
rs, for the eettling of st schene (?I" recipr~cil~y
fbr.the recognition of qualifioa$and in pqrpuance of aoy such scheme the Gortilcil mav declare $hat a qnit'lificaanted 'by an9 al~thsrit~y
in a.xiy such Stats or country, or snc3.i qudific&tion
ted after a specified ditt?, nllall be 3 reoogl~ieedqualjfLc&ion f ~ tbe
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Pn-mGkd kh.srt no declaration ehnll be madeunder thie eub-section in respecai
any qualificetion unless by the law- and practice of the S t s t a . o r oountr-y in
ich the qualificetion is granted persons domiciled or originating in any Pro,
ce of Tndia. and holding qualifications recognised under this A c t are perrnitbjd
enter and practise the nursing profession in tihat SIjate or counbry:'
Provided further that@
7. .
. . (i
any
) reciprocal arr&ngelnentssubsisting. a t thc date o f thscommence.-mant of t h i i Act. between a Provincial Council and any - authopity outsi(io,
.
. Zrrdia for the recognitioil of qualification%s h a l l , wiless
. .
-tho Council . decides . .
otherwim, oontinge ir, form, and
( i i ) any qualification granted by a n authority i n any Indian S'tate and
xscopised,on the said date by a Provincial Co~lncil~.shall
continne to be. a .
recognified qualification for the purpose of registration in the Province un%il .
the expirv of three'years from the said date, or until s, scheme of reciproc.ity
is concll~dsd by t h e . Council under this sub-secti~nwith $he authority
concerned, whichever i s e'arlier.
(4) The. provisions of. fillb-wctions (2Iand (3) and of sectiom 1 4 and 15 sGaU
:
a.pp1y 'mautatie mutandis to the decla.ration by the Council of .a qualification
manted in respect of post-certificate nursing training as a secogriised. higher .
c$iialification.
I f . Effect sf reaagaitisn.-Notnrithstanding anythiae; contained in any o t h e r . .
law,(a) a n y recngnised qualification shall .be a sufficient qualification for.
enrolment in any Provincial register;
( h ) no person sha,il, af+r the date of the ' commencement-of this Act,
be entitled to be enrolled in- any Provincial. register as a nurse, midwife,
.;
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health visitor, or public health nurse unless he -or ahe hold@a recopised
. .
quslifiostion;:
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Provided that any person alreudy enrolled in guy Provincinl reds'ter
. .
before the said date may continue to be,so enrolqed notwitthatanding that he . I
or she may not hold a recognised qualification:
.
-1.!
.
- Provirled fuhher that an? person who was immediately h'efore the: &id.
.:::!
dhte ati it led to be enrolled in ang.Provincia1 register but was <ot 60 en- . .:.d,.!
.
rolled fihall. on .spplica.tion m a d e in this - behalf before t h e expiry of t
. yeam -from the said date be entitled to be enrolled in t h a t register;
(6) m y person holding a rebopised
higher qualificatiol~.'shallbe enti
t o have-tile qn~.jific~.tion
entered a8 a supplem.entarp qualification in any Provincial rpgiater in which be or she is enrolled, and aftcr the s a i d da,te 110 :
person ~ha!l.be, entitled Bo hgveentered 88 a supplementary qn~tlificationin . .
-snp Provincial regiater any qualification ~ v g c his not a recognised .higher ....
.
.
qi~alification.
.
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12. Power t o require Information as to'courses Of studv and training and - . :
exernlnzbtio.ns.-FI.oe1-y authoritp in anv Province of India wh:ch -grants a recog1.:
niwd ~~~ialification
or R, recognispc! higher qlialificatioli shall f~rrnishsur.11 informa-: ,i
tion 8:s the Coilnail may, from t,irne to time, require as to the coucses of stndy
. - ~l.nrltraining and examinations to be unilereo~lein order t.0 obtain such qilrtlifica- . ,:
tion,-as. to the ages a t which such col-rrse~of sklclv and exalair~.tionsare required.,
to he nnrlk~goneand fii~ch ql1~~1;fiost~io.n~
conferred, and generally as lo the
sequisites for obta.ining such qualification.
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13. 1nqeetions.-(1) The Exc.entive Committee map appoint ~ i c h number
of innpectors H.S it decrnS necesnsrv to iiisne.ct ilnv in'stit>~ition~ e c o ~ n i s e d;!.g a
.
.
t ~ i i n i n gir;s?itytir?n, and to attend examinations held for the purpose gf gantiag
recop~.isedqunlification or recognised h:i$~er qnali6k&Joj~.
(qTnspectors ap<ointed undo; this section shall report t6 the Executive C e - . .$&$
mittee on t h a s u i t ~ b i l i of
t ~ the ins'titution for the purposesof trabning a n d o n the. ,&;
adaquaoy of the ijpjhing %&erein,or a s the cRse may kio, on tile sufficioney of the *gL.
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exanainatdomgl.
(9) The Executive Committee hall forward a copy

af auah repork f o 6ho

authority or institution concerned, ~ n dshall aleo forwerd copies, with the
remark?, if any, of the authority or institution concerned thdreon, t o the Cen2,ral
Government and to the Provincial Government and Provincial
- Council of the
Province in which the authority or institution is situ~teted.
14. With&awfd of recagnition.-(I) When, upon report by the Elxmutf~e
Committee, it aljpears to tho Council(a) that the couraes of study and training and the exsrninutione to be
!
gone through in order to obtain a recognised qualifica'tion from sny authority
I
in any Province of India, or the conditions for adnlission to such courses or
ithe standards of proficiency required from the candidates a t such examinat i o n ~are not in oonformitg with the regulations made under this Aot; or
f41 short of the standards requirod thereby, or
I:
( b ) that an institution recognised by a Provincial Council for tho training
%rS
of nurses, midwives or health visitors does not estisfy the requirements of
the Council,-the Council mag send to the Government of the Province in which the ~ u t h o d t y
or institution, as the case may be, is situated a statement to such effeot, and the
Provincial Government shall folward it, along with such remsrks as it mag &ink
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fit to the authority or in~titlltiodconcerned and, in n case referred t o in cTause ( b )
to the Provincial Council aleo. with an int,imation of the period within which the
authoritv or institution may submitr its explanatiofi to the Provinciai Government.
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(2) On the receipt of the explanatidn or, where no explanation is submitted
within the period fixed, Ghen on tho expiry of the peiiod, the Protovincial Government shall make its recommendations to the Council.
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(3) The CoGncil, after such further inquiry, if any, as it mag think flt to
?.
make, and in a case referred to in clause ( b ) of sub-section ( I ) , after considering'
v.
F- any remarks which the Provincial Council may have addressed to it, +mag
fb declare,-?
(a) En a cafie referred ko in clause (a)of that sub-sectioi~,that the qialifications granted by the authority concerned shall be recognised qualifications
g:+9,
only when granted hefore a specified date, OP
~h
8
[b) in a case referred to in the said olause (b),that with effenti frop a date
~pecifiedin tho.declaration any person holding s remgnised qualification ahoae
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period of traininp and stlldv nreparatorv t o tha grant Go him of the qnnlitios~.
1 +-- tfon was sassed a t the instit~~tionconcerned shall bo ontitled t o be reg$&rsd
1
onlv in the Prevince in which the institution is gituated.
&
(4) The %nncil mnv dnclar6 that any recognised qualification granted antthe Provinoee af India, shall be a recognised qualifioakion only if gr'ant6d before
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1s. W a s nf dsclta?ati?ns.--All deolaratianq u d e r ~ e o t i o s 10 or qeatirp 14

1 be mndn bv res~lilt~ion
n w e d nt a meetino of the C!oimail ~ d k for
d the parpo~s,
~hrtllfo~thwit~h
he ~)ixb'li~hed
in t h e official Gnzebtie.
16. Power to make r~Il81;bp1s.--I1)The Council inay make regulationu not
this Aot generally t o carry out the provisions of this A&,
Jar and without preiudice t o the generality of the foragoing
er, swh regulatione may provide forof the p r o p r t y of t h Council and Ghe maintenance
$

( b ) the manner In ~vfiicllelecbions referpad t o in sub-motion (2) of sootion

mnduclod ;
(c)rthe enmmonillg m d holding of the meeting of the Counoil, tho times
Te
zs and places a t vhich sucli meetings shall be held, the mnduot of b u s f n ~ sthan.
% and the number of membem necessary t o constitate a quorum ;

k8 6 and in clausa ( a ) of sub-section ( 2 ) of motion 8 shall be

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