Law: Government of India Act, 1935

Section: 17,17(1)

[Government of India Act, 1935].......Section 17(1)-Provisions of Section 17(1) requiring all executive actions to be done in the name of Governor General-Whether merely directory in nature -Held yes-Non-observance of the Provisions-Whether affects the acts of the Central Government even otherwise performed by competent authority-Held no-Notification No. 3, dated 29-8-1947 not issued in the name of Governor-General-Whether invalid and ineffective--Held no. Central Beard of Revenue Act, 1924 (IV of 1924)--Section 2- Constitution of Central Board of Revenue and appointment of its members-Central Board of Revenue constituted in 1924 under Notification dated 29-3-192-4-Partition of the country and creation of Pakistan in 1947-Reconstitution of Central Board of Revenue afresh in Pakistan--Whether necessary-Held-no-Notification No. 3, dated 29-8-1947 appointing members of Central Board of Revenue-Whether impliedly constituted the Board-Held yes. Notification authenticated by the Secretary, Central Board of Revenue- Whether regular and proper Held yes-Pakistan (Adaptation of Existing Pakistan Laws) Order, 1947 (G.G.O. No, 20 of 1947), Article 9-Indian Independence .Act, 1947 ss. 9, 18- Indian Independence (Income tax Proceedings) Order, 1947 (G.G.O. No. 12 of 1947)--Pakistan (Adaptation of income tax, Profits tax and Revenue Recovery Acts) Order, 1947 (G.G.O. No. 2 of 1947). Case referred to:-- Abdur Rashid v. Special Judge Central (W,P. No. 1396/73, decided on 6-1-1976). C. Statutes-Consideration of a document or instrument by a court Of law-Whether as a matter of principle the intention and not merely the form of the order contained therein should be examined -Held yes-Construction of law-Whether should not lend to startling results or destructive ends-Held yes-Departmental construction- Whether can be used in aid of interpretation - Held yes. Cases referred to : Bashir Ahmad Khan v. Mahmud Ali Khan Chowdhury (P.L.D. 1960 S.C 195) ; United Netherland Navigation Co. Ltd. V. Commissioner of Income tax (P.L.D. 1965 S.C. 412; (1965) 12 Taxation 57) and Nazir Ahmad V. Pakistan and officers (P.L.D. 1970 S.C. 453). D. Income Tax Act, 1922 (Xl of 1922)-Section…

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