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SCHEDULE II.

In this Schedule the word “tax” includes a cess, rate, duty or fee.)

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8. A terminal tax on goods imported into a local area in which an octroi was levied on or before the 6th July 1917. A tax on trades, professions and callings.

9.

10. A tax on private markets.

11.

A tax imposed in return for services rendered, such as(a) a water rate,

(b) a lighting rate,

(c) a scavenging, sanitary or sewage rate,

(d) a drainage tax,

(e) fees for the use of markets and other public conveniences.

Under r. 1 (2), these rules have been 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. 317-S. in the Gazette of India Extraordinary, December 17, 1920.)

70a

APPENDIX E.

THE LOCAL LEGISLATURES (Previous

Sanction) RULES.

[See the Gazette of India Extraordinary,

December 16, 1920.]

Rule.

1.

Short Title and Commencement.

2. Laws requiring previous sanction.

No. 312-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 (h) 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 (h) 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 Local Legislatures (Previous Sanction)

Short Title and Commencement.

Rules.

(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. A local legislature may not repeal or alter without the previous sanction of the Governor-General

Laws requiring previous sanction.

(1) any law made by any authority in British India before the commencement of the Indian Councils Act, 1861 : provided that the Governor-General in Council may, by notification in the Gazette of India, declare that this provision shall not apply to any such law which he may specify and, if he does so, previous sanction shall not thereafter be necessary to the alteration or repeal of that law; or

(2) any law specified in the Schedule to these

rules or any law made by the Governor General in Council amending a law so specified :

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XLV

The Indian Penal Code.

III

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The Foreigners Act, 1864.

III

The Carriers Act, 1865.

X

The Indian Succession Act,

XV

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1865.

The Parsi Marriage and Divvorce Act, 1865.

XXI The Parsi Intestate Succession

Act, 1865.

XXI The Native Converts' Marriage
Dissolution Act, 1866.

XXVIII The Trustees' and Mortgagees'

XXV

IV
XXI

I

Power Act, 1866.

The Press and Registration of

Books Act, 1867.

The Indian Divorce Act, 1869. The Hindu Wills Act, 1870. The Indian Evidence Act, 1872. The Special Marriage Act, 1872. IX The Indian Contract Act, 1872. The Indian Christian Marriage

III

XV

1873

X

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Act, 1872.

The Indian Oaths Act, 1873.
The Married Women's Property

Act, 1874.

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