Judgment

BACHAWAT,

( 1 ) IN all these writ petitions, the petitioners challenge the vires of the Taxation Laws (Extension to Union Territories) Regulation No. 3 of 1963. The contention is that the President had no power to promulgate the Regulation under Art. 240 of the Constitution. On 16/08/1962, Pondicherry became a Union Territory. On 5/12/1962, Parliament enacted the Pondicherry Administration Act, 1962 (Act No. 49 of 1962 ). Section 4 (1 ) of this Act provided that all laws in force immediately before 19/08/1962 would continue to be in force in Pondicherry until amended or repealed by a competent legislature or other competent authority. Section 4 (2) empowered the central government to make necessary adaptations and modifications for the purpose of facilitating the application of any such law in relation to the administration of Pondicherry and bringing the provisions of any such law into accord with the provisions of the Constitution. Section 7 provided that all taxes, duties, cesses and fees which immediately before 19/08/1962 were being lawfully levied would continue to be levied in Pondicherry and to be applied for the same purposes, until other provision was made by a com