LexBABURAO ALIAS P.B. SAMANT versus UNION OF INDIA AND ORS.
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BABURAO ALIAS P.B. SAMANT A v. UNION OF INDIA AND ORS. DECEMBER 17, 1987 [E.S. VENKATARAMIAH AND K.N SINGH, JJ.l B Constitution of India, 1950: Articles 83, 118, 352, 353, 364 and 366-Proc/amations of Emergency dated December 3, 1971 and June ~ 25, 1975-Whether ultra vires-Publishing of Proclamations in Official Gazette-Whether a mode of publication. Rules of Procedure and Conduct of Business in Lok Sabha: c Rules 260, 379 and 382-Non-publication of resolutions-Whether resolutions ineffective-Publication in Parliamentary Debates even after delay-Adequate publication. House of the People (Extension of Duration) Act, 1976: Whether D ultra vires. Finance Act, 1976: Validity of. Indian Evidence Act, 1872: S. 57-Proceedings of Parliament- Court to take judicial notice. E The petitioner, an assessee under the Income Tax Act and Wealth Tax Act during the assessment year 1976-77 and liable to pay income f tax and wealth tax in accordance with the rates prescribed by the Finance Act, 1976, which was passed by the Lok Sabha during its extended period under the provisions of the House of the People (Exten- F sion of duration) Act, 1976, filed a writ petition before this Court, challenging the vires of the two Proclamations of Emergency issued by the President on 3.12.1971 and 26.6.1975 and also of the House of the People (Extension of Duration) Act, 1976 and the Finance Act, 1976 contending that the duration of the House of People would have been validly extended only when a Proclamation of Emergency was in force G under the proviso to cl. (2) of Art. 83 of the Constitution and since the two Proclamations of Emergency in question were either ultra vires the Constitution or had ceased to be in operation by the time the House of the People (Extension of Duration) Act, 1976 was passed by Parliament, that Act had no effect and, consequently all Acts passed by the House of the People during the extended period, including the Finance Act, 1976 H 431 432 'SUPREME COURT REPORTS [ 1988] 2 S.C.R. A were ultra vires the Constitution, and that even though the said procla- mations had been validly issued, the proclamation dated 3rd December, 1971 and 25th June, 1975 had ceased to be in operation on 3rd February, 1972 and 26th August, 1975 respectively because the Resolu- tions passed by the two Houses of Parliament approving the said Proclama- B tions of Emergency as required by cl. (2) of Art. 352 of the Constitution as it stood during the relevant time had not been published in the Official Gazette of the Government of India. Tire petition was opposed by the respondent-Union of India con- tending that the two Proclamations had been duly issued by the Presi- dent and approved by the Resolutions of the two Houses of Parliament C as required by law and that actually the Proclamations of 3rd December 1971 and June 25, 1975 had been revoked by the Vice-President acting as the President by the Proclamations dated 27th March, 1977 and 2 lst March, 1977 respectively, that in the month of February, 1976 when the House of the People (Extension of Duration) Act, 1976 was passed by D Parliament both the Proclamations of emergency were in force and, therefore, Parliament was entitled to extend the period of the House of the People for a period not exceeding one year at a time, that the Finance Act, 1976 passed duly in the period so extended had been, ther~fore, validly passed and that publication of the Resolutions was not necessary and, in any event, since they had been published in the Lok Sabha and Rajya Sabha Debates which were published under the E F authority of the Speaker of the House of the People and the Chairman of the Rajya Sabha respectively, the Proclamations of Emergency remained in force until they were duly revoked. Dismissing the writ petition, HELD: 1. The two Proclamations of Emergency were kept in force by virtue of the resolutions passed by the Houses of Parliament until they were duly revoked by the two Proclamations which were issued by the Vice-President acting as President of India in the year 1977. Since the two Proclamations of Emergency were in force when the G House of the People (Extension of Duration) Act, 1976 was passed, its validity cannot be questioned. [455D·El H The Lok Sabha passed the Finance Act, 1976 during the extended period of its duration and, therefore, the validity of Finance Act, 1976 also cannot be questioned. [455E] 2.
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