AJK Excise and Salt (Adaptation) Act, 1990

  1. Functionary of Income Tax — Income Tax Department was handed over to the AJK Council in view of provision of Constitution Act 1974 — In August 1979 an agreement between the AJK Govt. and AJK Council was arrived at whereby the functionaries of the Income Tax were to continue to perform their functions as employees their functions as employees of the AJK Govt. so far as their functions under the Excise and Salt Act were concerned. M/s. Qureshi Vegetable Ghee Mills v. Dy. Collector Excise and Taxation Mirpur & others 1994 SCR 123 (A)
  2. S. 3 — All actions of the respondents stand validated by the validating legislation — Actions taken in this case do not fall within the ambit of total absence of jurisdiction or coram non-judice — Same stand validated. M/s. Qureshi Vegetable Ghee Mills v. Dy. Collector Excise and Taxation Mirpur & others 1994 SCR 123 (E)
  3. S. 3 — Azad Jammu and Kashmir Excise & Salt (Adaptation) Act (VII of 1979), Preamble — Purported exercise of jurisdiction — Actions taken by Authorities from 1.7.1979 to 21.2.1989, under the provisions of Act VII of 1979, passed by the Azad Jammu & Kashmir Council and not by the Azad Jammu & Kashmir Legislative Assembly were validated by S.3, Azad Jammu & Kashmir Excise & Salt Act (Adaptation ) Act, 1990, on the understanding that power to impose excise duties and sales tax under the provisions of relevant statues were within the Legislative competence of Azad Jammu & Kashmir Legislative Assembly and not of the Azad Jammu & Kashmir Council and were thus, validated by S.3, Azad Jammu and Kashmir Excise & Salt (adaptation ) Act, 1990 — Such actions were not performed in vacuum  or in total absence  of jurisdiction but in purported exercise of jurisdiction  — Functionaries under Act VII of 1979, during the relevant period viz. from 1.7.1979 to 21.2.1989 at one time performed the duties as functionaries of Azad Jammu & Kashmir Council and at others as functionaries of Azad Jammu and Kashmir Government — At the time of performing their duties under the relevant statutes, they bona fidely  believed that the master, for whom they were performing duties during certain period, was legally competent to impose the sales tax and excise duties — Thus, the actions of the respondents from 1.7.1979 onwards were not performed in vacuum or in total absence of the jurisdiction — The case is that of “purported” exercise of jurisdiction and, thus, all actions of the respondents  stood validated by the aforesaid validating  legislation, i.e. by section 3 of the Azad Jammu and Kashmir Excise and Salt (Adaptation) Act, 1990.Novelty Enterprises Ltd. v. Deputy Collector & 5 others 2001 SCR 191(C)
  4. During the relevant period after Ist July, 1979 the Azad Jammu and Kashmir Excise and Salt Act,1974, remained on the statute book of Azad Kashmir after its revival and, thus, it could not be said that the relevant functionaries acted in vacuum without any legal cover — It is correct that during the period starting from 1.7.1979 the relevant functionaries performed their duties on behalf of Azad Jammu and Kashmir Council but that would not make any difference; specially so when the same functionaries had also  been performing the functions on behalf of Azad  Jammu and Kashmir Government under the Azad Jammu and Kashmir Excise and Salt Act, 1974 when the same was in force , and was again revived after the appeal of Ordinance XIX of 1979 — If there was any case of illegal exercise of jurisdiction during that period commencing from 1.7.1979, it stood validated by the provisions contained in section 3 of the Azad Jammu and Kashmir Excise and Salt (Adaptation) Act, 1990. Novelty Enterprises Ltd. v. Dy. Collector 2001 SCR 191 (E) 
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