| 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". |
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| (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); |
| (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". |
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| (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" |
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