subject all such powers in addition to his own powers as Governor as he could exercise if he were the minister in charge thereof.

Certification of ne

cessity.

3. In any case in which the Governor himself undertakes temporarily to administer a subject under these rules he shall certify that an emergency has arisen in which, owing to a ministerial vacancy, it is necessary for him so to do, and shall forthwith forward a copy of such certificate for the information of the GovernorGeneral in Council.

4. Such temporary administration by the Governor shall only continue until a minister has been appointed to

Administration to

be temporary.

administer the subject.

5. The Governor shall not exercise in respect of such subject the powers conferred on him by section 72-E of the Government of India Act.

Certification of le

gislation.

Under r. 1 (2), these rules are declared in force :

(1) in the Presidency of Madras and the Central Provinces, on the 17th December, 1920,

(2) in the Province of Bihar and Orissa, on the 29th December, 1920.

(3) in the Presidencies of Bombay and Bengal, the United Provinces, and the provinces of the Punjab, Burma and Assam, on the 3rd January, 1921.

(See Notification No. 316-S. in the Gazette of India Extraordinary, December 17, 1920.)

Rule.

1.

2.

3.

APPENDIX D.

THE SCHEDULED TAXES RULES.

[See the Gazette of India Extraordinary,

December 16, 1920.]

Short Title and Commencement.

Taxes which may be imposed for purposes of local
Government.

Taxes which may be imposed for purposes of local
authorities.

4. Additions to Schedules.

SCHEDULE I.

SCHEDULE II.

No. 311-S.-Whereas by section 47 of the Government of India Act, 1919, it is provided that the said Act shall come into operation on such date or dates as the Governor-General in Council, with the approval of the Secretary of State in Council, may appoint ;

And whereas clause (a) of sub-section (3) of section 10 of the said Act confers power to make certain rules, and it is expedient for the purpose of bringing into operation the provisions of the said Act on such date as may hereafter be appointed to make such rules prior to the said date;

And whereas a draft of such rules was laid before both Houses of Parliament and was duly approved by them;

Now, therefore, in exercise of the powers conferred by section 37 of the Interpretation Act, 1889, read with the power conferred by clause (a) of sub-section (3) of section 10 of the Government of India Act, 1919, the Governor-General in Council, with the sanction of the Secretary of State in Council, is pleased to make the said rules in the form so approved, the same being as follows:

1. (1) These rules may be called the Scheduled Short Title and Com- Taxes Rules.

mencement.

(2) They shall come into force on a date to be

appointed by the Governor-General in Council, with the approval of the Secretary of State in Council, and different dates may be appointed for different parts of India.

2. The Legislative Council of a province may, Taxes which may be without the previous sanction of imposed for purposes of local Government. the Governor-General, make and take into consideration any law imposing for the purposes of the local Government, any tax included in Schedule I to these rules.

3. The Legislative Council of a province may, without the previous sanction of the Governor-General, make and

Taxes which may be imposed for purposes of local authorities.

take into consideration any law imposing, or authoris

ing any local authority to impose, for the purposes of

such local authority, any tax included in Schedule II to these rules.

4.

The Governor-General in Council may at any time, by order, make any addition

Additions to Sche

dules.

to the taxes enumerated in Sche

dules I and II to these rules.

5. Nothing in these rules shall affect the right of a local authority to impose a tax without previous sanction or with

Saving.

the previous sanction of the local Government when such right is conferred upon it by any law for the time being in force.

1.

SCHEDULE I.

A tax on land put to uses other than agricultural.

2. A tax on succession or on acquisition by survivorship in a joint family.

3. A tax on any form of betting or gambling permitted by law.

8.

A stamp-duty other than duties of which the amount is fixed by Indian legislation.

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