S.1 Short title

This Act may be called the Opium and Revenue Laws (Extension of Application) Act, 1950.

S.2 Extension of certain opium and revenue laws to certain parts of India

       (1) The following Acts, namely, --
       (i) the Opium Act, 1857 (XIII of 1857),
       (ii) the Opium Act, 1878 (I of 1878),
       (iii) the Revenue Recovery Act, 1890 (I of 1890),
       (iv) the Government Trading Taxation Act, 1926 (II of 1926),
       (v) the Dangerous Drugs Act, 1930 (II of 1930),
       (vi) the Taxation on Income (Investigation Commission) Act, 1947 (XXX of 1947), and
       (vii) the Payment of Taxes (Transfer of Property) Act, 1949 (XXII of 1949),
       and all rules and orders made thereunder, which are in force immediately before the commencement of this Act in certain parts of India, are hereby

S.3 Modifications in State laws relating to income-tax investigation

       If immediately before the commencement of this Act there is in force in any Part B State other than Jammu and Kashmir any law (hereinafter in this section referred to as "the State law") corresponding to the Taxation on Income(Investigation Commission) Act, 1947 (XXX of 1947), that law shall continue toremain in force with the following modifications, namely :--
       (a) all cases referred to or pending before the StateCommission (by whatever name called) in respect of matters relating to taxationon income other than agricultural income shall stand transferred to the CentralCommission for disposal :
       Provided that the Central Government shall not, byreason merely of the transfer of any case under the provisions of this section,be bound to recall or rehear any witness who has given evidence in the case, andmay act on the evidence already record

S.4 Repeals and savings

       If immediately before the commencement of this Act there is in force in any Part B State, other than Jammu and Kashmir, or in the merged territory of Cooch Behar any law corresponding to any of the Acts specified in section 2, other that the Taxation on Income (Investigation Commission) Act, 1947 (XXX of 1947), that law shall, upon the commencement of this Act, stand repealed :
       Provided that such repeal shall not affect --
       (a) the previous operation of that law, or
       (b) any penalty, forfeiture or punishment incurred in respect of any offence committed against that law, or
       (c) any investigation, legal proceeding or remedy in respect of any such penalty, forfeiture or punishment ;
       and any such investigation,

S.5 Removal of difficulties

If any difficulty arises in giving effect to the provisions of any of the Acts, rules or orders now extended to any part of India in which they were not in force before the commencement of this, the Central Government may, by order published in the Official Gazette, make such provisions or give such direction as appears to it to be necessary for removing the difficulty.

Sch.1 Schedule I

       THE SCHEDULE
       [See section 2 (2)]
       ENACTMENTS AMENDED
       Year No. Short title Amendments
       1 2 3 4
       1857 XII 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 th