BOMBAY SALES TAX ACT, 1946

Act No. 05 of 1946

8th March, 1946

An Act to provide for the levy of a tax on the sale of goods in the Province of Bombay. WHEREAS it is expedient to provide for the levy of a tax on the sale of goods in the Province of Bombay; AND WHEREAS the Governor of Bombay has assumed to himself under the Proclamation dated the 4th November 1939, issued by him under section 93 of the Government of India Act, 1935 (26, Geo. 5, Ch. 2), issued by him under section 93 of the Government of India Act, 1935 (26, Geo. 5, Ch. 2), all powers vested by or under the said Act in the Provincial Legislature; NOW, THEREFORE, in exercise of the said powers, the Governor of Bombay is pleased to make the following Act:-- 1. For the Statement, see Bombay Government Gazette, Pt. IV, 1946, page 99. * This Act, as amended by Bombay 17 of 1946 and Bombay 25 of 1947, was repealed and re-enacted by Bombay 24 of 1948, section 2. Section 17 of this Act is as follows:-

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S.1 Short title, extent and commencement

(1) This Act may be called the Bombay Sales Tax Act, 1946.

(2) It shall extend to the whole of the Province of Bombay.

(3) This section shall come into force at once and the rest of this Act shall come into force on such date as the Provincial Government may, by notification in Official Gazette, appoint.

S.2 Definitions

In this Act unless there is anything repugnant in the subject or context,--

• (a) "Commissioner" means the Commissioner of Sales Tax appointed under sub-section (1) of section 3;
• (b) 1 * * * * *
• (c) "dealer" means any person who carries on the business of selling or supplying goods in the Province of Bombay, whether for commission, remuneration or otherwise and includes any society, club or association which sells or supplies goods to its members;

Explanation.--The manager or agent of a dealer who resides outside the Province of Bombay and carries on the business of selling or supplying goods in the Province of Bombay shall, in respect of such business, be deemed to be a dealer for the purposes of this Act;

• (d) "goods" means all kinds of moveable property other than actionable claims, stocks, shares and securities, and includes all materials, articles and commodities, 2*;
• (e) "prescribed" means p
  

S.3 Taxing authorities

(1) For carrying out the purposes of this Act, the Provincial Government may appoint any person to be a Commissioner of Sales Tax, and such other persons to assist him as the Provincial Government thinks fit.

(2) Persons appointed under sub-section (1) shall exercise such powers as may be conferred and perform such duties as may be imposed on them by or under this Act.

(3) All persons appointed under sub-section (1) shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code (XLV of 1860).

S.4 Tribunal

(1) The Provincial Government shall constitute a Tribunal to exercise the functions conferred on the Tribunal by or under this Act.

(2) The Tribunal shall consist of not more than three members possessing such qualifications as may be prescribed.

1[2A) Where the Tribunal consists of three members, any two members of the Tribunal shall form the quorum for the disposal of its business.]

(3) Any vacancy in the membership of the Tribunal shall be filled up by the Provincial Government.

(4) Subject to the previous sanction of the Provincial Government, the Tribunal shall frame regulations consistent with the provisions of this Act and the rules made thereunder, for regulating its procedure and the disposal of its business.

(5) The regulations made under sub-section (4) shall be published in the Official Gazette.

1. Sub-section (2A) was added by Bombay 24 of 1948, section 3.

S.5 Incidence of taxation

(1) Subject to the provisions of sections 6 and 7 and with effect from such date as the Provincial Government may, by notification in the Official Gazette appoint, being not earlier than thirty days after the date of the said notification, every dealer whose gross turnover during the year immediately preceding the commencement of this Act, 1[in respect of sales or supplies of goods exceeds--

• 2[(a) in the case of a dealer who brings any goods into the Province of Bombay 3[from any territory other than that notified by the Provincial Government in the Official Gazette], whether by land, water or air, Rs. 10, 000, provided 4[the value of] goods is not less than Rs. 1,000;]
• (b) in the case of a manufacturer or processor Rs. 10,000, and
• (c) in the case of any other dealer Rs. 30,000,

shall be liable to pay tax under this Act on his turnover in respect of sales or other supplies of goods effected aft

S.6 Levy and rates of tax

1[(1) The tax payable by a dealer under this Act shall consist of--

• (a) a general tax at the rate of one half of an anna in the rupee levied on his taxable turnover in respect of sales or supplies of goods other than the goods specified in Schedule I: 2[Provided that in respect of sales or supplies of bullion or specie, the general tax shall subject to such conditions and restrictions as may be prescribed, be levied on the taxable turnover of a dealer at the rate of one-fourth per cent.] and
• (b) a special tax at the rate of one anna in the rupee levied on his taxable turnover in respect of sales or supplies of goods specified in Schedule I: 3[Provided that the general or special tax payable by a dealer on his taxable turnover in respect of sales or supplies of goods which are despatched or removed by him or on his behalf or by the purchaser of such goods to such place outside the Province as may be notified by the Provincial Go
  

S.7 Tax-free goods

(1) No tax shall be payable under this Act on the 1[sales or supplies] of goods specified in the first column of 2[Schedule II] subject to the conditions and exceptions, if any, set out in the corresponding entry in the second column thereof.

(2) The Provincial Government, after giving by notification in the Official Gazette not less than one month's notice of its intention so to do, may by like notification add 3[to the said Schedule II] 4[or enlarge any entry therein] and thereupon the Schedule shall be deemed to be amended accordingly.

1. These words were substituted for the word "sale" by Bombay 24 of 1948, section 6 (1) (a).

2. The word and figures were substituted for the original, ibid., section 6 (1) (b).

3. These words and figures were substituted for the words "to the Schedule" by Bombay 24 of 1948, section 6(2).

4. The words "or enlarge any entry therein" were in

S.8 Registration of dealers

(1) No dealer shall, while being liable to pay tax under section 5 of this Act, carry on business as a dealer unless he has been registered and possesses a registration certificate: Provided that for the purposes of this sub-section the gross turnover shall be calculated without making the deductions referred to in sub-sections 1(3) of section 6.

(2) Every dealer required by sub-section (1) to be registered shall make application in that behalf in the prescribed manner to the prescribed authority.

(3) If the said authority is satisfied that an application for registration is in order, at shall, in accordance with such rules as may be prescribed, register the applicant and grant him a certificate of registration in the prescribed form 2* * * *.

(4) The prescribed authority may, from time to time amend any certificate of registration after considering the information furnished under section 17 or otherwise received.

(5) When any deale

S.8A Voluntary registration of dealers

1[(1) If on the application of any dealer the authority prescribed for the purpose of section 8 is satisfied, that his gross turnover during a year has exceeded or is likely to exceed Rs. 10,000, the said authority may notwithstanding that the dealer may not be liable to pay tax under section 5 register the dealer and grant him a certificate of registration in the prescribed manner.

(2) The provisions of sub-sections (3) and (4) and clause (a) of sub-section (6) of section 8 shall apply in respect of applications for registration under this section.

(3) Every dealer who has been registered upon application made under this section shall, for so long as his registration remains in force, be liable to pay tax under this Act 2[notwithstanding anything contained in section 5].

(4) The registration of a dealer upon application made under this section shall be in force for a period of not less than three complete years and shall remain in force t

S.9 Publication of the list of registered dealers

The Provincial Government shall, as soon as may be after the commencement of this Act, publish in the prescribed manner a list of the names and addresses of registered dealers together with a description of the goods in accordance with their certificates of registration and thereafter shall, in like manner, from time to time publish--

• (a) such particulars of any dealer who is subsequently registered or whose certificate of registration is amended or whose registration is cancelled, as soon as may be after such registration, amendment or cancellation; and
• (b) a consolidated list embodying the modifications in the first list published under this section.

S.10 Returns

(1) Every such dealer as may be required so to do by the Commissioner by notice served in the prescribed manner and every registered dealer shall furnish such returns by such dates and to such authority as may be prescribed.

(2) If any dealer having furnished a return under sub-section (1) discovers any omission or wrong statement therein, he may furnish a revised return, 1[before the expiry of the quarter next following the period to which the return relates].

1. These words were substituted for the words "at any time before assessment is made in the prescribed manner" by Bombay 25 of 1947, section 8.

S.11 Assessment of tax

1[(1) (a) The amount of tax due from a registered dealer shall in the case of first assessment be assessed in respect of such period not exceeding twelve months as the Commissioner may determine.

(b) In the case of subsequent assessments the amounts shall be assessed each for periods not less than twelve months, provided that if the dealer has at any date discontinued or transferred his business or ceased to be liable to pay the tax, the amount shall be assessed for the period till that date.]

2(1A) If the Commissioner is satisfied without requiring the presence of a registered dealer or the production by him of any evidence that the returns furnished in respect of any period are correct and complete, he shall assess the amount of tax due from the dealer on the basis of such returns.

(2) (a) If the Commissioner is not satisfied without requiring the presence of a registered dealer who furnished the returns or production of evidence that th

S.11A Turn over escaping assessment

1[If in consequence of any information which has come into his possession, the Commissioner is satisfied that any turnover in respect of sales or supplies of any goods chargeable to tax under this Act has escaped assessment in any year or has been under-assessed or assessed at a lower rate or any deductions have been wrongly made therefrom the Commissioner may, in any case where he has reason to believe that the dealer has concealed the particulars of such sales or supplies or deliberately furnished incorrect returns, at any time within five years, and in any other case, at any time within three years, of the end of that year, serve on the dealer liable to pay the tax in respect of such turnover a notice containing all or any of the requirements which may be included in a notice under sub-section (2) of section 11 and may proceed to assess or re-assess the amount of tax from such dealer and the provisions of this Act shall apply accordingly as if the notice were a notice

S.12 Payment and recovery of tax

(1) The tax payable under this Act shall be paid in the manner hereinafter provided at such intervals as may be prescribed.

(2) Before any registered dealer furnishes the returns required by sub-section (1) of section 10, he shall, in the prescribed manner, pay into a Government treasury the full amount of tax due from him under this Act according to such returns and shall furnish, along with the returns, a receipt from such treasury showing the payment of such amount.

(3) Before any registered dealer submits a revised return in accordance with subsection (2) of section 10 which shows a greater amount of tax to be due than was payable in accordance with the original return, he shall pay into a Government treasury the extra amount of tax and shall furnish along with the revised return a receipt from such treasury showing payment of the extra amount.

1[(3A) If the tax payable under this Act is not paid by any dealer within the prescribed time, the deal

S.12A Prohibition against collection of tax in certain cases

1[(1) No person shall collect any amount by way of tax under this Act in respect of sales or supplies of any goods which are declared, from time to time, under section 7 as sales or supplies on which the tax is not payable.

(2) No person who is not a registered dealer shall in respect of sales or supplies of any goods collect from the purchaser any amount by way of tax under this Act except in cases where he is required to do so in order to comply with the conditions and restrictions imposed on him under the provisions of any law for the time being in force.

(3) Every registered dealer whose gross turnover exceeds Rs. 60,000 a year shall issue a bill or cash memorandum signed and dated by him or his servant, manager or agent to the purchaser in respect of the goods sold or supplied by him showing the particulars of the goods and the price at which the goods are sold or supplied and shall keep the counterfoil or duplicate of such bill or cash memorandum duly

S.13 Refunds

The Commissioner shall, in the prescribed manner, refund to a registered dealer applying in this behalf any amount of tax paid by such dealer in excess of the amount due from him under this Act, either by cash payment or, at the option of the dealer, by deduction of such excess from the amount of tax due in respect of any other period:

Provided that no claim to refund of any tax paid under this Act shall be allowed unless it is made within twenty-four months from the date on which the order of assessment was passed or within twelve months of the final order passed on appeal, revision, or reference in respect of the order of assessment, which ever period is later.

S.14 Accounts

1(1) Every registered dealer and every other dealer on whom a notice has been served to furnish returns under sub-section (1) of section 10 shall keep a true account of the value of goods bought and sold by him, and if the Commissioner considers that such account is not sufficiently clear and intelligible to enable him to make a proper check of the returns referred to in that sub-section, he may require such dealer by notice in writing to keep such accounts (including records of sales, 2[necessary for the purposes of proper assessment] as he may, subject to anything that may be prescribed in that behalf, in writing direct.

3[(2) The Commissioner may, subject to such conditions or restrictions as may be prescribed in this behalf, by notice in writing direct any dealer or by notification in the Official Gazette direct any class of dealers to maintain accounts and records showing the details regarding their purchases, sales or deliveries of good

S.15 Production and inspection of accounts and documents, and search of premises

(1) The Commissioner may, subject to such conditions as may be prescribed require any dealer to produce before him any accounts or documents, or to furnish any information, relating to the stocks of goods of, or purchases, sales and deliveries of goods, by the dealer 1[or any other information, relating to his business] as may be necessary for the purposes of this Act.

(2) All accounts, registers and documents relating to the stocks of goods of, or purchases, sales and deliveries of goods by, any dealer and all goods kept in any place of business or warehouse of any dealer shall at all reasonable times be open to inspection by the Commissioner.

(3) If the Commissioner has reason to suspect that any dealer is attempting to evade the payment of any tax due from him under this Act, he may, for reasons to be recorded in writing seize such accounts, registers or documents of the dealer as may be necessary, and shall grant a receipt for the same, and shall retain

S.16 Delegation of Commissioner's functions

Subject to such conditions and restrictions as the Provincial Government may, by general or special order, impose, the Commissioner may, by order in writing, delegate any of his powers and duties under this Act to any persons appointed under section 3 to assist him:

1[Provided that the powers under sub-sections (3) and (4) of section 15 shall not be delegated to any officer below the rank of a Sales Tax Officer.]

1. This proviso was added by Bombay 25 of 1947, section 11.

S.16A Dealer to declare name of manager of his business

1[Every dealer who is liable to pay the tax under this Act and who is a Hindu undivided family, an association or a club, society, firm or company or who carries on business as the guardian or trustee or otherwise on behalf of another person shall within the prescribed period send to the prescribed authority a declaration in the prescribed manner stating the name of the person who shall be deemed to be the manager of such dealer's business for the purposes of this Act. Such declaration may be revised from time to time.]

1. This section was inserted by Bombay 1 of 1949, section 11.

S.17 Information to be furnished regarding changes of business

If any dealer to whom the provisions of sub-section (1) of section 10 apply--

• (a) sells or otherwise disposes of his business or any part of his business, 1or effects 2*or comes to know of any other change in the ownership of the business or
• (b) discontinues his business or changes his place of business or opens a new place of business, or
• (c) changes the name or nature of his business or effects any change in the classes of goods 3[manufactured or processed by him,]

he shall, within the prescribed time inform the prescribed authority accordingly; and if any such dealer dies, his legal representative shall, in like manner, inform the said authority.

1. The comma was put by Bombay 25 of 1947, section 12 (1).

2. The comma was deleted, ibid.

3. These words were substituted for the original, ibid., section 12 (2).

S.18 Tax payable by transferee of business

1(1) When the ownership of the business of 2[a dealer liable to pay tax under this Act] is entirely transferred, any tax payable in respect of such business and remaining unpaid at the time of the transfer shall be payable by the transferee as if he were 3[the dealer liable to pay such tax]; and the transferee shall within thirty days of the transfer apply for registration under section 8 4[or 8A, as the case may be, unless he already holds a certificate of registration.]

5[(2) When a registered dealer transfers the ownership of a part of his business the transferor shall be liable to pay tax under this Act in respect of the stock of goods transferred along with that part of his business, which is not so transferred, as if the goods had been sold by him, unless the transferee holds or obtains within the prescribed period a certificate of registration.

(3) When a firm which is a registered dealer is dissolved, each

S.18A Liability to tax on cancellation of certificate

1[When a certificate of registration is cancelled under sub-section (6) of section 8 in any case other than that of a dissolution of a firm, (a)[or entire transfer of the business of a dealer], the dealer shall be liable to pay tax on his stock of goods remaining unsold at the time of cancellation of the certificate.]

1. Section 18-A was added by Bombay 25 of 1947, section 14. (a) These words were inserted by Bombay I of 1949, section 13.

S.19 Power of Commissioner to determine disputes

If any question arises (otherwise than in a proceeding before a Court) whether or not, for the purposes of this Act,--

• (a) any person or firm or any branch or department of any firm is a dealer, or
• (b) any transaction is a sale 1* *, or (c) any particular dealer is liable to registration, or (d) any particular goods purchased by a registered dealer are covered by his certificate of registration, or
• (e) any tax is payable in respect of any particular sale 3* *, or
• (f) any goods or classes of goods should be specified in the certificate of registration of any dealer 2* * *,

the Commissioner shall 3[make an order determining] such question:

Provided that the Commissioner 4[may in such order direct] that any such determination shall not affect the liability of any dealer under this Act in respect of any 5* * sale effected prior to the date of such determination

S.19A Powers of Court to Tribunal and Commissioner and Subordinate Officers

1[For the purposes of this Act,--

(1) the Tribunal and the Commissioner shall have the same powers as are vested in Courts in respect of--

• (a) proof of facts by affidavits:
• (b) summoning and enforcing the attendance of any person and examining him on oath;
• (c) compelling the production of documents; and
• (d) issuing commissions for the examination of witnesses;

(5) in the case of any affidavit made for the purposes of this Act, any officer appointed by the Tribunal or the Commissioner may administer the oath to the deponent.]

1. Section 19-A was substituted by Bombay 24 of 1948, section 11.

S.20 Bar to certain proceedings

Save as is provided in section 23, no assessment made and no order passed under this Act or the rules made thereunder by the Commissioner or any person appointed under section 3 to assist him shall be called into question in any Civil Court, and save as is provided in 1[sections 21 and 22], no appeal or application for revision shall lie against any such assessment or order.

1. These words and figures were substituted for the original by Bombay 1 of 1949, a. 14.

S.21 Appeal

(1) Within sixty days from the making of an order of assessment either with or without penalty or the passing of any other order under this Act, any dealer may in the prescribed manner, appeal to the prescribed authority against such assessment or other order:

Provided that no appeal against an order of assessment, with or without penalty, shall be entertained by the said authority unless it is accompanied by satisfactory proof of the payment of the tax, with penalty, if any, in respect of which the appeal has been preferred.

(2) Subject to such rules of procedure as may be prescribed the said authority may pass such orders on the appeal as such authority may think fit.

(3) Every order passed in appeal under this section shall, subject to the provisions of sections 22 and 23, be final.

S.22 Revision

(1) Subject to such rules as may be prescribed and for reasons to be recorded in writing, the Commissioner may, upon application or of his own motion, revise any order passed under this Act or the rules thereunder by a person appointed under-section 3 to assist him, and, subject as aforesaid the Tribunal may, 1[upon application] revise any order passed by the Commissioner;

2[Provided that no application under this sub-section shall be entertained if it is not made within a period of 3[four months] from the date of the order;]

Provided 4[further] that before rejecting any application for the revision of any such order the Commissioner or the Tribunal, as the case may be, shall record reasons for such rejection.

(2) Before any order is passed under this section which is likely to affect any person adversely, such person shall be given a reasonable opportunity of being heard.

1. These words were substituted fo

S.22A Application of sections 4 and 12 of Limitation Act

1[In computing the period 2* * * laid down under sections 21 and 22 the provisions of sections 4 and 12 of the Indian Limitation Act, 1908 (IX of 1908), so far as may be, shall apply.]

1. This section was added, ibid., section 13.

2. The words "of sixty days" were deleted by Bombay 1 of 1949, section 16.

S.22B Extension of period of limitation in certain cases

1[The prescribed authority may admit any appeal under section 21 and the Tribunal may admit an application under section 22 after the period of limitation laid down in the said sections, if the appellant or the applicant, as the case may be, satisfies the prescribed authority or the Tribunal that he had sufficient cause for not preferring the appeal or making the application within such period.]

1. This section was inserted, ibid., section 17.

S.23 Statement of case to High Court

(1) Within sixty days from the passing by the Tribunal of any order under sub-section (2) of section 21 or sub-section (1) of section 22 affecting any liability of any dealer to pay tax under this Act, such dealer or the Commissioner may, by application in writing accompanied where the application is made by a dealer by a fee of one hundred rupees, require the Tribunal to refer to the High Court any question of law arising out of such order, and where the Tribunal agrees it shall draw up a statement of the case and refer it to the High Court.

(2) If, for reasons to be recorded in writing the Tribunal refuses to make such reference, the applicant may, within thirty days of such refusal, either-- (a) withdraw his application (and if the applicant who does so is a dealer the fee paid by him shall be refunded), or (b) apply to the High Court against such refusal.

(3) If upon the receipt of an application under clause (b) of sub-section (2), the High Court is not satisfied

S.23A Rectification of mistake

1[(1) The Commissioner may at any time within two years from the date of any order passed by him, on his own motion, rectify any mistake apparent from the record and shall within a like period rectify any such mistake which has been brought to his notice by a dealer:

Provided that no such rectification shall be made if it has the effect of enhancing the tax or reducing the amount of a refund unless the Commissioner has given notice in writing to the dealer of his intention so to do and has allowed the dealer a reason able opportunity of being heard.

(2) The provisions of sub-section (1) shall apply to the rectification of a mistake by the Tribunal as they apply to the rectification of a mistake by the Commissioner.

(3) Where any such rectification has the effect of reducing the amount of the tax, the Commissioner shall in the prescribed manner refund any amount due to the dealer.

(4) Where any such rectification has the effect of enhancing the

S.24 Offences and penalties

(1) Whoever-- (a) carries on business as a dealer in contravention of sub-section (1) of section 8; or (b) fails, without sufficient cause, to submit any return as required by section 10 or knowingly submits a false return; or (c) being a registered dealer, falsely represents when purchasing any class of goods, that goods of such class are covered by his certificate of registration; or (d) not being a registered dealer, falsely represents when purchasing goods that he is a registered dealer; or 1[(dd) contravenes the provisions of sub-section (1), (2) or (3) of section 12A; or] (e) fails, when directed so to do under section 14, to keep any accounts or records of sales in accordance with the direction; or (f) refuses to comply with any requirement made of him under sub-section (1) of section 15; or (g) knowingly produces incorrect accounts, registers or documents, or knowingly furnishes incorrect information; or (h) obstructs any officer making an inspection, a search or

S.25 Investigation of offences

(1) Subject to such conditions as may be prescribed, the Commissioner may authorise any persons appointed under section 3 to assist him, to investigate all offences punishable under this Act.

(2) Every person so authorised shall, in the conduct of such investigation, exercise the powers conferred by the Code of Criminal Procedure, 1898 (V of 1898), upon an officer in charge of a police station for the investigation of a cognizable offence.

S.26 Compounding of offences

(1) The Commissioner may, either before or after the institution of proceedings under section 24, accept from any person charged with an offence under subsection (1) of section 24 or under any rules made under this Act, by way of composition of the offence, a sum not exceeding one thousand rupees or where the offence charged is under clause (a) or clause (b) of that sub-section, not exceeding double the amount of tax which would have been payable by the dealer had he complied with the provisions of this Act, whichever is greater.

(2) On payment of such sum as may be determined by the Commissioner under sub-section (1) no further proceedings shall be taken against the accused person in respect of the same offence.

S.27 Indemnity

No suit, prosecution or other legal proceedings shall lie against any servant of the Crown for anything which is in good faith done or intended to be done under this Act or the rules made thereunder.

S.28 Disclosure of information by a public servant

(1) All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with this Act, or in any record of evidence given in the course of any proceedings under this Act other than proceedings before a Criminal Court shall, save as provided in sub-section (3), be treated as confidential, and notwithstanding anything contained in the Indian Evidence Act, 1872 (I of 1872), no Court shall, save as aforesaid, be entitled to require any servant of the Crown to produce before it any such statement, return, account, document or record or any part thereof, or to give evidence before it in respect thereof.

(2) If, save as provided in sub-section (3), any servant of the Crown discloses any of the particulars referred to in sub-section (1), he shall be punishable with imprisonment which may extend to six months or with fine or with both.

(3) Nothing in this section shall apply to the disclosure of any of the particulars referred to i

S.29 Power to make rules

(1) The Provincial Government may, subject to the condition of previous publication, make rules for carrying out the purposes of this Act.

(3) In particular and without prejudice to the generality of the foregoing power such rules may prescribe--

• 1[(a) the period for return of goods under clause (j) of section 2;]
• (b) the qualifications to be possessed by a member of the Tribunal;
• (c) the further period after the date of expiry of three consecutive years referred to in sub-section (3) of section 5;
• 2[(cc) 3[the period within which and the terms and conditions subject to which the goods are despatched or removed under the proviso to sub-section (1) of section 6, and] the circumstances in which and the conditions subject to which the Commissioner may accept a lump sum by way of composition under subsection (2) 4[of the said section 6], and the manner of determining such sum;
• (cca)

S.30 Repealed

[Repeal of Bom. V of 1939.] Repealed by Bom. XXIV of 1948, s. 15.