assessee argues that the definitions in the Explanation were incorporated by referential legislation and that all the changes made in the Additional Duties of Excise ... decisions referred to by the Supreme Court) draw a distinction between referential legislation which merely contains a 'reference to, or citation of a provision
The Additional Commissioner Of ... vs Vinayaka Cinema, Nellore on 10 August, 1977
Equivalent citations: [1977
excise is not leviable under the Excises Act . The mere referential legislation as occurring in ss. 39(b) and 31 of the Finance Acts
Administrative Tribunal was vested with the power of contempt by referential Legislation under Section 17 of the Administrative Tribunals Act, 1985 and such reference
Supreme Court considered the difference between the 'legislation by incorporation' and 'legislation by reference'.
11. In Nagpur Improvement Trust v. Vasantrao ... into the later. But this must be distinguished from a referential legislation which merely contains a reference or the citation of the provisions
Urban Areas Act being in pari materia by virtue of referential legislation, the notification must also be deemed to have been issued within the meaning
Administrative Tribunal was vested with the power of contempt by referential legislation under Section 17 of the Administrative Tribunals Act, 1985 and such reference
created, on different aspects, different Governmental Orders have been borrowed by referential legislation. It has to be kept in mind that several G.Os., have ... incorporating them. There is a vital difference between a referential Legislation and adaptation of legislation, as, in the former when a reference is made
legislation by reference can be resorted to.
62. In Craies on Statute Law, the author says at page 29 :
"Legislation by reference. - Legislation ... Supreme Court in Bajya v. Smt. Gopikabai observed :
"Broadly speaking, legislation by referential incorporation falls in two categories : First, where a statute by specific
K. Swarna Kumari, Subordinate Judge ... vs Govt. Of Andhra Pradesh Rep. By Its ... on 6
