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Taxmann's Narcotic Drugs and Psychotropic Substances Act 1985 with Rules

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applicability of the Act for a judicial separation petition filed by his wife. The Court ruled that mere long-term residence or tenancy in a foreign country does not constitute a change in domicile. The husband’s failure to prove abandonment of his Indian domicile affirmed that both parties remained domiciled in India, making the Act applicable. – Sondur Gopal v. Sondur Rajini AIR 2013 SC 2678.

Application of Act. 2. (1) This Act applies— (a) to any person who is a Hindu by religion in any of its forms or developments, including a Virashaiva, a Lingayat or a follower of the Brahmo, Prarthana or Arya Samaj; (b) to any person who is a Buddhist, Jaina or Sikh by religion; and *Dated 18-5-1955. †The Act has been extended to Union Territory of Dadra and Nagar Haveli by the Dadra and Nagar Haveli (Laws) Regulation, 1963, w.e.f. 1-7-1965, and Pondicherry by the Pondicherry (Laws) Regulation, 1963, w.e.f. 1-10-1963. 1. Words “except the State of Jammu and Kashmir” omitted by the Jammu and Kashmir Reorganisation Act, 2019, w.e.f. 31-10-2019.

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Taxmann's Narcotic Drugs and Psychotropic Substances Act 1985 with Rules by Taxmann - Issuu