STATE OF ASSAM vs ASSAM TEA CO. LTD.

The Supreme Court held that the notifications issued under the Assam Municipal Act, 1923, continued to be in force under the Assam Municipal Act, 1957, as there was no express provision in the 1957 Act that superseded the earlier notifications. The Court clarified that under Section 26 of the Assam General Clauses Act, 1915, the 1951 notification was deemed to have been issued under the 1957 Act, allowing the State Government to include local areas within the Town Committee. The appeal was dismissed, affirming the validity of the notifications.