Section 1400 in The Opium And Revenue Laws (Extension Of Application) Act, 1950
1400.
The main laws relating to income-tax and duties of customs and central excise are being extended to the rest of India and a provision therefor has been made in the Finance Bill as the extension of these laws formed part of the Budget proposals. The object of the Bill is to extend other ancillary law to the rest of India excluding the State of Jammu and Kashmir." - Gazette of India., 1950, Pt. II, Section 2, page 198.[18th April, 1950]An Act to provide for the extension of certain opium and revenue laws to certain parts of India.Be it enacted by Parliament as follows:-
