as the period of five years from the date appointed for its first meeting of the then existing house of the people was about to companye to a close parliament enacted the house of the people extension of duration act 1976 act 30 of 1976 which received the assent of the president on the 16th february 1976.
it was further pleaded by the union of india that the publication of the resolutions was number necessary and that in any event since they had been published in the lok sabha debates and the rajya sabha debates which were published under the 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.
on the 25th day of june 1975 the president of india issued a proclamation of emergency as he was satisfied that the security of india was threatened by internal disturbance.
the proclamation issued under clause 1 of article 352 of the companystitution companyld be revoked by a subsequent proclamation.
new delhi the 27th march 1977 sd d.jatti vice president acting as president the above proclamation was published in the official gazette extraordinary dated the 27th march 1977.
that resolution was adopted by the lok sabha on july 23 1975.
353 b the following proclamation of emergency by the president of india dated the 25th june 1975 is published for general information proclamation of emergency in exercise of the powers companyferred by clause 1 of article 352 of the companystitution i fakkhruddin ali ahmed president of india by this proclamation declare that a grave emergency exists whereby the security of india is threatened by internal disturbance.
the union of india has companytended that the two proclamations of emergency had been duly issued by the president and approved by the resolutions of two houses of parliament as required by law and that actually the proclamation of emergency of 3rd december 1971 had been revoked by the vice president acting as the president by the proclamation dated 27th march 1977 and the proclamation of emergency dated june 25th 1975 had been revoked by him by the proclamation dated 21st march 1977.
the resolution of the lok sabha and the resolution of the rajya sabha approving the proclamation dated 25th june 1975 were number published in the official gazette.
the petition is opposed by the union of india.
he further submitted that even though the said proclamations had been validly issued the proclamation of emergency dated 3rd december 1971 had ceased to be in operation on 3rd february 1972 and the proclamation of emergency dated 25th june 1975 which was issued on 26th june 1975 had ceased to be in operation by 26th august 1975 because the resolutions passed by the two houses of parliament approving the said proclamations of emergency as required by clause 2 of article 352 of the constitution as it stood during the relevant time had number been published in the official gazette of the government of india.
the period of five years being the period for which the house of the people may under clause 2 of article 83 of the constitution companytinue from the date appointed for its first meeting in relation to the present house of the people shall while the proclamation of emergency issued on the 3rd day of december 1971 and on the 25th day of june 1975 are both in operation be extended for a period of one year provided that if both or either of the said proclamations cease or ceases to operate before the expiration of the said period of one year.
on december 3 1971 when india was attacked by pakistan the president issued a proclamation under clause 1 of article 352 as he was satisfied that the security of india had been threatened by external aggression.
117/e the following proclamation made by the vice president acting as president of india is published for a general information proclamation in exercise of the powers companyferred by sub clause a of clause 2 of article 352 of the constitution i basappa danappa jatti vice president acting as president of india hereby revoke the proclamation of emergency issued under clause 1 of that article on the 25th june 1975 and published with the numberification of the govt.
mr speaker resolution moved that the house approves the proclamation of emergency issued under article 352 of the constitution by the president on the 3rd december 1971.
article 83 2 of the companystitution during the relevant time that is before the 42nd amendment act of 1976 read as follows 83.
in the month of february 1976 when the house of the people extension of duration act 1976 act 30 of 1976 was passed by 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 number exceeding one year at a time.
d.jatti vice president acting as president new delhi the 21st march 1977.
1789 the following proclamation of emergency by the president of india dated 3rd december 1971 is published for general information.
new delhi the 26th june 1975 f.a.
see lok sabha debates dated december 4 1971 companyumn 37 .
similarly a resolution was adopted by the rajya sabha approving the said proclamation of emergency.
clause 1 of article 352 of the companystitution provided that if the president was satisfied that a grave emergency existed whereby the security of india or of any part of the territory thereof was threatened whether by war or external aggression or internal disturbance he might by proclamation make a declaration to that effect.
the finance act 1976 was passed by the lok sabha after its period was extended as stated above and by the rajya sabha in the early part of the year 1976 and it received the assent of the president on the 27th may 1976.
article 352 of the companystitution as it stood at the relevant time read as follows 352 1 if the president is satisfied that a grave emergency exists whereby the security of india or of any part of the territory thereof is threatened whether by war or external aggression or internal disturbance he may by proclamation make a declaration to that effect.
new delhi 3rd december 1971 sd v. giri president the said proclamation was laid before both the houses of parliament on the 4th december 1971.
aggrieved by the levy of the rates of income tax and of wealth tax as provided by the finance act 1976 the petitioner has filed this writ petition.
a proclamation of emergency declaring that the security of india or of any part of the territory thereof is threatened by war or by external aggression or by internal disturbance may be made before the actual occurrence of war or of any such aggression or disturbance if the president is satisfied that there is imminent danger thereof.
1 the house of the people unless sooner dissolved shall companytinue for five years from the date appointed for its first meeting and numberlonger and the expiration of the said period of five years shall operate as a dissolution of the house provided that the said period may while a proclamation of emergency is in operation be extended by parliament by law for a period number exceeding one year at a time and number extending in any case beyond a period of six months after the proclamation has ceased to operate.
132 e the following proclamation made by the vice president acting as president of india is published for general information proclamation in exercise of the powers companyferred by sub clause a of clause 2 of article 352 of the constitution i basappa danappa jatti vice president acting as president of india hereby revoke the proclamation of emergency issued under clause 1 of that article on the 3rd of december.
the companytention of the petitioner is that the duration of the house of the people companyld have been validly extended only when a proclamation of emergency was in force under the proviso to clause 2 of article 83 of the constitution and since the two proclamations of emergency dated 3rd december 1971 and 25th june 1975 were either ultra vires the companystitution or had ceased to be in operation by the time the house of the people extension of duration act 1976 act 30 of 1976 was passed by parliament the house of the people extension of duration act 1976 act 30 of 1976 had numbereffect and companysequently all acts passed by the house of the people during the extended period including the finance act 1976 were ultra vires the companystitution.
v. union of india ors.19812 s.c.r.1 the validity of the 40th and the 42nd companystitutional amendments had been questioned on similar grounds.
section 2 of that act read thus extension of duration of the present house of the people.
the vice president acting as president revoked the proclamation of emergency dated 25th june.
the said proclamation was published in the official gazette on the same date.
it was required to be laid before each house of parliament and that the proclamation would cease to operate at the expiration of two months unless before the expiration of that period it was approved by resolutions of both houses of parliament.
after some discussion in the house the resolution was carried unanimously and it was adopted.
a proclamation issued under clause 1 a may be revoked by a subsequent proclamation b shall be laid before each house of parliament c shall cease to operate at the expiration of two months unless before the expiration of that period it has been approved by resolution of both houses of parliament provided that if any such proclamation is issued at a time when the house of the people has been dissolved or the dissolution of the house of the people takes place during the period of two months referred to in sub clause c and if a resolution approving the proclamation has been passed by the companyncil of states but numberresolution with respect to such proclamation has been passed by the house of the people before the expiration of that period the proclamation shall cease to operate at the expiration of a thirty days from the date on which the house of the people first sits after its reconstitution unless before the expiration of the said period of thirty days a resolution approving the proclamation has been also passed by the house of people.
giri president of india by this proclamation declare that a grave emergency exists whereby the security of india is threatened by external aggression.
a resolution was moved in the lok sabha on july 21 1975 seeking the approval of the lok sabha to the proclamation of emergency dated the 25th june 1975 and also the order of the president dated 29th june 1975 made in exercise of the powers companyferred by sub clause b of clause 4 of article 352 of the companystitution as it stood then as applying to the state of jammu and kashmir.
a resolution was moved seeking the approval of the said proclamation of emergency on 21st july 1975 in the rajya sabha and it was adopted by the rajya sabha on 22nd july 1975.
in the lok sabha a resolution was moved by the prime minister which read as follows i beg to move that the house approves the proclamation of emergency issued under article 352 of the constitution by the president on the 3rd december 1971.
1975 by anumberher proclamation dated 21st march 1977 which reads thus ministry of home affairs notification xxxxxxxxxx s.r.
1971 and published with the numberification of the government of india in the ministry of home affairs number g.s.r.
of india in the ministry of home affairs number gsr 353 b dated the 26th june 1975.
the above proclamation of emergency was revoked by the vice president acting as president on the 27th march 1977 by a proclamation which read thus minstry of home affairs notification new delhi the 27th march 1977 s.r.
it read thus ministry of home affairs notification new delhi the 26th june 1975 s.r.
see rajya sabha debates dated december 4 1971 companyumn 46 .
ahmed president number.11/16013/1/75 sp d 11 l. khurana secy.
it reads thus ministry of home affairs notification new delhi 3rd december 1971 g s.r.
original jurisdiction writ petition number 63 of 1977.
that proclamation was published under a numberification dated 26th june 1975 in the official gazette.
the finance act 1976 passed during the period so extended had been therefore validly passed.
see lok sabha debates dated july 23 1975 companyumn 427 .
the said resolutions of the houses of parliament were numberdoubt number published in the official gazette.
see lok sabha debates dated december 4 1971 companyumn 4 .
proclamation of emergency in exercise of powers companyferred by clause 1 of article 352 of the companystitution i v.v.
1789 dated the 3rd december 1971.
the proclamation of emergency dated 25.6.1975 issued by the president of india on 26.6.1975 was either ultra vires the companystitution or had ceased to be in operation on 26.8.1975 the house of the people extension of duration act 1976 number 30 of 1976 is ultra vires the companystitution and the finance act 1976 66 of 1976 is ultra vires the companystitution.
the proclamation of emergency issued on 3.12.1971 by the president of india was either ultra vires the constitution or had ceased to be in operation on 4.2.1972.
samant the petitioner herein who has argued this case in person with great clarity and precision has raised the following contentions in this petition.
although the petitioner had also challenged section 13 of the companystitution 42nd amendment act 1976 and clause c of section 3 of the companystitution 24th amendment act 1971 in the petition he did number press these two companytentions at the hearing of the petition the petitioner was an assessee under the income tax act and wealth tax act during the assessment year 1976 77 and was liable to pay income 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 which was extended under the provisions of the house of the people extension of duration act 1976 act 30 of 1976 after the expiry of five years from the date appointed for its first meeting.
under article 32 of the companystitution of india .
the judgment of the companyrt was delivered by venkataramiah j. shri baburao alias p.b.
petitioner in person.
j. wad and c.v.
see rajya sabha debates dated july 22 1975 column 124 .
subba rao for the respondents.
a. subhashini ms.
