The legislative competence of Parliament extends to claims arising before and after the Constitution of India, and the court's interpretation of the General Clauses Act follows the view taken by the Nagpur High Court.

1. This matter is before the Full Bench under the following order of reference made by one of us.

"The petitioner was a citizen of British India as it was called with his house and properties in South Kanara in the province of Madras. He was residing and doing business in Tripunithura in the erstwhile State of Cochin. He was assessed to sales-tax for the year 1122 under Cochin Act, XV of 1121. A considerable portion of the tax was paid, leaving a small balance still due. On 22.9.1951 the 1st respondent who is the Municipal Sales-tax Officer, Ernakulam, issued a notice to the petitioner stating that a sum of Rs. 278 was still due from him and intimating that if that amount be not paid within a fortnight of the receipt of the notice steps will be taken through that State Government to recover the tax due. The notice was addressed to the petitioner at Padu Badri, South Kanara. The intimation is, and it is not disputed, that the amount will be recovered by proceedings against the properties situated in South Kanara in the State of Madras. The petitioner challenges the said notice as ultra vires the jurisdiction of the officer issuing it. The 2nd respondent is the District Collector, Trichur. Respondents appear through the Government Pleader and seek to support the action taken and proposed to be taken as aforesaid against the petitioner.

(ii) The States of Cochin and Travancore became a single State by the integration as a result of a Covenant entered into by the Rulers of the two States as from 1st July 1949 corresponding to 17th Mithunam 1124. There was at that time in force in the Cochin State, Act XV of 1121 as well as the Cochin General Clauses Act, III of 1079. The Covenant contained provisions for the continuance in force of the existing laws of Cochin in the Cochin area until altered, amended or otherwise provided for by the United State of Travancore-Cochin. After the integration of the State of Travancore-Cochin was enacted the Interpretation and General Clauses Act, VII of 1124 as also the General Sales Tax Act, XI of 1125 repealing the Cochin Act, XV of 1121. On and from 26.1.1950 the date when the Constitution of India came into force, the State of Travancore-Cochin became a part of the territory of India being one of the Part B States. Entry No. 43 in the Seventh Schedule, Concurrent List (list III) reads:

"43. Recovery in a State of claims in respect of taxes and other public demands including arrears of land revenue and sums recoverable as such arrears, arising outside that State".

On 20.4.1950 the Central Act called the Opium and Revenue Laws (Extension of Application) Act XXXIII of 1950 was passed making the Indian Revenue Recovery Act,1 of 1890 applicable to Part B States. In the Gazette dated 18.7.1950 a notification was issued by this State to clear doubts regarding the applicability of the provisions of the said Central Act or purposes of recovering sales tax due to the State. The questions that have been raised by the petitioner are that the Legislative sanction relied upon to support the action taken against him will not apply to his case which relates to tax due to the erstwhile Cochin State. Entry No. 43 in the Concurrent List, Seventh Schedule of the Constitution which enabled the Central Legislature to promulgate Act XXXIII of 1950 applies only to claims arising subsequent to the date of the Constitution, that is 26.1.1950 and that as the claim against him arose long before, is beyond the ambit of Legislation to be made pursuant to entry No. 43. The aforesaid notification made under S. 25 of the General Sales Tax Act, XI of 1125 is for the same reason unavailable to his case. Being a case of a repeal and re-enactment in the absence of a provision in the new Act in that behalf, the provisions of the repealed statute cannot be enforced. No law of either the erstwhile State of Cochin or of the Travancore-Cochin State can have an extra territorial operation so as to justify enforcement of their man