Chandigarh, Oct 5 2024 (Yes Punjab News)
How and if an Ordinance as promulgated by the Governor of a State can be enforced in a staggered manner by the concerned Administrative Department of the State Government.
It may sound utterly surprising but it is indeed true in case of recently promulgated Haryana Goods and Services Tax (Amendment) Ordinance, 2024 (Haryana Ordinance No. 6 of 2024)
An Advocate at Punjab & Haryana High Court, Hemant Kumar, unequivocally asserted that although there is no doubt that provisions of an Act duly enacted by the appropriate Legislature can be implemented selectively i.e. in parts by the respective Government however provisions of every Ordinance are always enforced completely and fully at once.
Hemant, who has raised the issue by writing to the Election Commission of India (ECI) since the aforementioned Ordinance has been promulgated at a time when Model Code of Conduct is in force in the entire State of Haryana due to ongoing State Assembly General Election process and also whilst the erstwhile 14th Haryana Assembly is dissolved with effect from 12 September 2024 and thus consequently, the incumbent State Government of Haryana led by Chief Minister Nayab Singh Saini is caretaker dispensation from such date.
The Advocate said that Haryana GST (Amendment) Ordinance, 2024 was notified in the Official Gazette of Haryana Government on 25 September 2024 by the State’s Law and Legislative Department although it is mentioned in the very beginning of the ibid Ordinance that it has been promulgated by the Governor of Haryana under Article 213(1) of Constitution of India on 21 September 2024.
Thus, the ibid Haryana Ordinance was published in Official Gazette of Haryana four days after its promulgation by the State Governor.
Notably, in case of the Centre/Union Government, every Ordinance as promulgated by the President of India is published in the Official Gazette of India on the very same date on which it is promulgated.
Hemant further asserted that although the basic and fundamental purpose for Promulgation of any Ordinance, be it by the President of Republic of India under Article 123(1) of Constitution of India or else by the Governor of a State under Article 213(1) of Constitution of India, is to bring into force immediately any newly drafted law or else amendments made in any existing law at once, yet Section 1(2) of
The Haryana Goods and Services Tax (Amendment) Ordinance, 2024 (Haryana Ordinance No. 6 of 2024)
provides that the provisions of sections 2 to 39 shall come into force from such date, as the Government may, by notification in the Official Gazette, appoint and further it is also provided that the Government may, by notification in the Official Gazette, appoint different dates for commencement of different provisions of this Act.
Meanwhile, in pursuance of Section 1(2) of the said Ordinance, the Excise & Taxation Department of Haryana Government published two different Notifications in the State’s Official Gazette first Notification dated 30 September 2024 which appointed 1 October 2024 as the date on which the provisions of Section 34 of the said Ordinance shall come into force while 1st April 2025 as the date on which the provisions of Sections 2 and 9 of the said Ordinance shall come into force.
A day later, a second Notification dated 1 October 2024 was published by the Excise & Taxation Department which however appointed 27 September 2024 as the date on which the provisions of Sections 7, 37 and 39 of the said Ordinance shall come into force while 1st November 2024 as the date on which the provisions of Sections 3 to 6, 8, 10 to 33, 35, 36 and 38 of the said Ordinance shall come into force.
Be that as it may, Hemant has exhorted the ECI for Proactive Public Disclosure pertaining to the approval or permission as given by the ECI to the incumbent Caretaker State Government of Haryana in this regard, if any, till date for getting the aforementioned Ordinance promulgated from the Governor of Haryana since the Model Code of Conduct is in force in the entire State of Haryana with effect from afternoon of 16 Aug 2024 along with the reasons and details of the extreme urgency as well as prevailing unavoidable circumstances which led to the Promulgation of the said Ordinance by the Governor of Haryana however ECI or Chief Electoral Officer (CEO), Haryana reply is still awaited in this matter.
