Enactments amended
Year No. Short title Amendments
1 2 3 4
1857 XIII The Opium Act, 1857 (1) In the preamble, omit the words “in the Presidency
of Fort William in Bengal”.
(2) Insert the following as section 1 namely:—
“1. Short title and extent.—(1) This Act may be called
the Opium Act, 1857.
(2) It extends to the whole of India except the State of
Jammu and Kashmir”.
1878 I The Opium Act, 1878 (1) In section 1, for the words beginning with “It shall
extend to” and ending with the words “directs in this
behalf”, substitute the following namely:—
“It extends to the whole of India except the State of
Jammu and Kashmir”.
(2) In section 3, for the definitions of “import”,
“export”, “transport”, “sale” and “sell”, substitute the
following, namely:—
“Customs frontiers” means any of the customs
frontiers of India as defined by the Central Government
under section 3A of the Sea Customs Act, 1878 (8 of
1878);
“Import” and “export” means respectively to bring
into, or take out of, a State otherwise than across any
customs frontiers;
“transport” means to remove from one place to
another within the same State;
“sale” does not include sale for export across customs
frontiers, and “sell” shall be construed accordingly.
1890 II The Revenue Recovery
Act, 1890.
(1) In sub-section (2) of section 1 for the words and
letter “Part B States” substitute the words “the State of
Jammu and Kashmir”.
(2) In sub-section (4) of section 4, for the words and
letters “a Part A State or a Part C State” substitute the
words “any State to which this Act extends”.
1926 III The Government
Trading Taxation
Act, 1926.
(1) In the preamble, omit the words “or the
Government of any Acceding State or other Indian
State”.
(2) In section 2,—
(a) in sub-section (1), for the words, “in Part A States
and Part C States” substitute the word “India”;
(b) omit sub-section (1A);
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1 2 3 4
(c) in sub-section (3), add the following words at the
end, namely:—
“and „India‟ means the territory of India excluding the
State of Jammu and Kashmir”.
(3) In section 3, for the words “upon an Acceding
State or other Indian State” substitute the words and letter
“upon a Part B State”.
1930 II The Dangerous Drugs
Act, 1930.
(1) In sub-section (2) of section 1, for the words and
letter “Part B States” substitute the words “the State of
Jammu and Kashmir”.
(2) In sub-section (1) of section 39, for the words and
letters “or an Act of the Legislature of a Part A State or
Part C State” substitute the words “or an Act of any State
Legislature”.
1947 XXX The Taxation on
Income (Investigation
Commission) Act,
1947.
In sub-section (2) of section1, for the words and letter
“Part B State” substitute the words “the State of Jammu
and Kashmir”.
1949 XXII The Payment of Taxes
(Transfer of Property)
Act, 1949.
(1) In sub-section (2) of section 1, for the words and
letter “Part B States” substitute the words “the State of
Jammu and Kashmir”.
(2) In the Explanation to section 2, for the words and
letter “Part B States” substitute the words “the State of
Jammu and Kashmir”.