Case Summary — Opinion of Chinnappa Reddy, J.

Factual and Procedural Background

The Governor of Andhra Pradesh, exercising the power under sub-section (1) of section 40 of the Andhra Pradesh General Sales-Tax Act of 1957, issued G.O. Ms. No. 1413 dated 1st December, 1966. The G.O. amended the Third Schedule to substitute the words "three paise in the rupee" in column (3) in place of the figures and words "2 naye paise in the rupee" and "½ naya paisa in the rupee" wherever they occurred against the listed items. The G.O. bore the date 1st December, 1966 and was published in the Gazette dated 1st December, 1966.

The petitioners contended that they (or some subscribers among them) did not receive the Gazette until 25th December, 1966, and therefore argued that the commercial tax authorities could not levy the increased tax rate from 1st December, 1966 but only from 25th December, 1966. Because of a dispute about when the Gazette was actually printed and released to the public, the Court directed service of a notice on the Director of Printing to produce the relevant records. The Director of Printing personally appeared and produced the registers in response to that notice.

Legal Issues Presented

1. Whether the notification (G.O. Ms. No. 1413 dated 1st December, 1966) is effective from the date it bears (1st December, 1966) or from the date it was actually printed/released to the public.
2. Whether, if the Gazette was not printed/released on the date it bears, the notification is thereby rendered void and of no effect for the intervening period.
3. Consequently, from which date may the commercial tax authorities lawfully levy the substituted tax rate of "three paise in the rupee"?

Arguments of the Parties

Petitioners' Arguments

• The petitioners asserted that the Gazette bearing the notification was received by them only on 25th December, 1966 (some being subscribers), and therefore the tax increase could not be levied from 1st December, 1966 but only from 25th December, 1966.
• Learned counsel for the petitioners additionally urged that because the notification was not in fact published on the date it bears (1st December, 1966), it was of no effect whatever — in other words, a publication date not coinciding with the date shown would render the notification void for the intervening period.

Table of Precedents Cited

No precedents were cited in the provided opinion.

Court's Reasoning and Analysis

The Court examined the printing-office registers produced by the Director of Printing. On perusal of those registers, the Court found that Gazette No. 328-A bearing date 1st December, 1966, was in fact printed and released to the public on 12th December, 1966.

Based on that factual finding, the Court concluded that the notification was effective at least from 12th December, 1966 — i.e., from the date on which the Gazette was printed and released to the public. The Court explicitly rejected the submission that a notification which was not actually published on the date it bears is thereby of no effect "whatever." The opinion states that the Court was "not prepared to agree with this submission" and re-emphasizes that the notification is effective from the date of release to the public.

Applying this conclusion to the petitions, the Court held that the impugned notification could not be given effect prior to 12th December, 1966, but was effective from that date onward.

Holding and Implications

Core Ruling: Writ petitions partly allowed.

The direct, case-specific consequences announced by the Court are:

• The respondents are restrained from giving effect to the notification for the period between 1st December, 1966 and 11th December, 1966, both days inclusive.
• Except for that restraint, the writ petitions are dismissed — reflecting the Court's finding that the notification was effective from 12th December, 1966 onwards.
• There will be no order as to costs.

The opinion does not discuss any broader legal implications or whether it establishes a binding precedent beyond the facts of this case; it confines its ruling to the effective date of the notification and the resulting relief.