Martial Law Regulation

Para. 2 of circular contemplated that declaration would include income and 'gains from all sources including suppression or non-payment of taxes

No restricted meaning, held, could be given to such a wide clause

Assessee had obtained relief by giving incorrect facts and making misrepresentations

Income derived from such evasion, held further, would be covered by declaration made under M.L.R. 43/48

Sales tax assessment in respect of periods for which declaration had been made and accepted as correct, could not be reopened against such person for that period-Sales Tax Officer was, therefore, not competent to reopen case under S. 28 of Sales Tax Act, 1951.

Nothing in Proclamation of Martial Law, 1969, or Provisional Constitution Order, .1969, or Martial Law Regulations bars superior Courts from interpreting Martial Law Regulations

Legal position of order passed by Martial Law Authority or Military Court in excess of its authority or without jurisdiction-Can be examined by superior Courts-Orders within jurisdiction and backed by Provisional Constitution Order-Could not, however, be interfered with.

No. 42-Price of commodity fixed by Government when there was no provision, at time, in Regulation for fixation of price of such commodity-Fixation of price not being sanctioned by law at time, question whether contract, under circumstance, could he said to have been frustrated-Special leave to appeal granted by Supreme court.

Deputy Land Commissioner although aware ofsuit concerning proprietorship of land upholding entries in revenue records but at same time observing in his order "it is outside my jurisdiction to investigate the dispute over the ownership of the forest land in question"-Order of resumption passed by him, held provisional despite fact that he failed to state so specifically in his order-Civil suit brought to call in question correctness of entry in Revenue records, in such circum­stance, held, not rendered inco mpetent-Mere fact that under para. 3 of Regulation the Land Reforms Authorities could ignore decree passed by Civil Court-Does not rule out the equal power of authorities to accept decisions of civil Courts.

Martial Law Regulation No. 89 (as amended by Martial Law Regulation No. 91], Paras. 9 & 12-Person in possession of land in excess of entitlement, opting to purchase such land and paying two instalments but defaulting in payment of subsequent instalents­Default condoned by Board of Reveritte-Contention that under Martial Law Regulation No. 89 only Deputy Commissioner and not Board of Revenue competent to deal with matter pertaining, to such lands-Held not correct-Special Leave to Appeal refused by Supreme Court.

Martial Law Regulation Martial Law Regulation-Interpretation-General Clauses Act (X of 1897) inapplicable-Intention of Regulation to be discovered by Courts. The General Clauses Act, 1897 cannot be invoked for interpretation of Martial Law Regulations, because neither that Act nor any Martial Law Regulation or Martial Law Order says that they shall be interpreted in accordance with the tenets laid down in the Act.

Martial Law Regulation-Martial Law Order-Distinction-Fundamental, after promulgation of Laws (Continuance in Force) Order (I of 1958).

Martial Law Regulation No. 61, paras. 3 and 5 (as reconstituted)-Revision against order of Magistrate in case tried in pursuance of para. 1 of Regulation-Competent-Martial Law Order No. 10 inapplicable.

Martial Law Regulation Martial Law Regulations and Orders-Orders valid only if issued by authorised members of Defence Forces-Martial Law Regulation, No. 1-Laws (Continuance in Force) Order (Post-Proclamation I of 1958), Art. 2 (4) (5)-High Court's power to issue writ.

Martial Law Regulation Martial Law Regulation No. 1-A (a) and No. 2-Magistrate's Court does not become a Military Court unless convened or empowered as a Special Military Court or a Summary Military Court by the Administrator.