Notification No. S.O.148 (E)[(F. No. 133/10/88-TPL)]

E f. no. 133/10/88 tpl

What this is

Notification No. S.O.148 (E)[(F. No. 133/10/88-TPL)] was published on 23 February 1989. Its subject is E f. no. 133/10/88 tpl.

The instrument itself

The text, as the department published it

Read from the department’s own PDF, linked below, and reproduced without editing. Line breaks and spacing are ours; the words are not. For anything you rely on, read the file itself.

NOTIFICATION NO. S.O.148 (E), ( F. No. 133/10/88-TPL ) DATED 23-2-1989 In pursuance of paragraph

(2) of the notification of the Government of India in the Ministry of Home Affairs No. S.O. 1028(E), dated 7th November, 1988, the Central Government hereby appoints,-- ( a ) the 1st day of April, 1989, as the date on which the Income-tax Act, 1961, shall come into force in the State of Sikkim in relation to the previous year relevant to the assessment year commencing on the 1st day of April, 1989 ; ( b ) the 1st day of April, 1990, as the date on which the Wealth-tax Act, 1957, shall come into force in the State of Sikkim in respect of the net wealth of an assessee, residing in the State of Sikkim, on the valuation date being 31st March, 1990. ( c ) the 1st day of April,1990, as the date on which the Gift-tax Act, 1958, shall come into force in the State of Sikkim in respect of the gifts made by a person, residing in the State of Sikkim, on or after the 1st day of April, 1989.

Source: the department’s file.

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What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.