JUDGMENT Satyabrata Sinha, J. These applications involve a question as regard construction of the provisions of Bihar and West Bengal (Transfer of Territories) Act, 1958, (hereinafter referred to as Transfer of Territories Act) and the West Bengal Transferred Territories (Assimilation of Laws) Act, 1958 (hereinafter referred to as the Assimilation of Law Act). 2. The petitioners are residents of such places which were prior to coming into force of the Transfer of Territories Act were situate in the State of Bihar. By reason of the provisions of the said Act, the areas mentioned therein stood transferred to the State of West Bengal with effect from 1st November, 1956 and for that purpose the First Schedule of the Constitution was also amended. Section 3 of the Transfer of Territories Act provides for transfer of the territories from the State of Bihar to the State of West Bengal. Other relevant provisions to which reference shall be made hereinafter are to Part VIII thereof. 3. The Assimilation of Laws Act were enacted for the assimilation of certain laws in force to the territories transferred from the State of Bihar to the State of West Bengal by reason of s. 3 of the Transfer of the Territories Act. 4. In these cases notices had been issued upon the petitioners in terms of the relevant provisions of the Chapter IIB as inserted by West Bengal Land Reforms (Amendment) Act, 1971 which are the subject matter of challenge in these writ applications. 5. Mr. Ghosh, the learned counsel appearing on behalf of the petitioners has principally raised two contentions in support of these applications. It is submitted that although a notification dated 24th June, 1967 was issued in terms of the Assimilation of Laws Act appointing 30th June, 1967 as the date with effect from which the West Bengal Land Reforms Act, 1955 specified in Item No. 4 of Schedule-III shall extend to the Transfer of Territories and a further notification was issued under the Land Reforms Act in that regard extending the provisions of Chapter II, IIA, IV, VI(3) of s. 17, Ss. 39, 40, 41, 42, 53, 54, 55 and 56 and cls. 39, 40, 41, 42, 53, 54, 55 and 56 and cls. (1), (2), (3), (4), (5) and (6) of s. 59 of the West Bengal Land Reforms Act with effect from 1st day of October, 1969 by a notification dated 26th September, 1969; but as no notification has been issued specifying a date from which Chapter IIB of the said Act shall come into force, the impugned proceeding are bad in law. 6. In support of the aforementioned contention reliance has been placed on M/s. Jalan Trading Co. Private Ltd. v. Mill Mazdoor Sabha reported in AIR 1967 SC 691 and Rajnarain Singh v. Chairman, Patna Administration Committee, Patna & Anr. reported in AIR 1954 SC 569 . It was also contended that the 1967 notification is not all pervasive. The learned counsel has also drawn the attention of this court to Sri Sri Madan Mohan Jiu Thakur & Ors. v. State of West Bengal & Ors. reported in CLT 1989(2) HC 174 wherein it has categorically been held that unless a notification is issued bringing into force Chapter VIII of the West Bengal Estates Acquisition Act, the said provisions would not apply to the territories which were transferred to the State of West Bengal in terms of Transfer of Territories Act. 7. It was further submitted that in terms of s. 43 of Transfer of Territories Act, the competent authority does not mean the State Government and the said provision requires a legislative Act in absence whereof the provisions of the said Act cannot be said to be applicable. In any event the second proviso appended to s. 3(3) of Assimilation of Laws Act is void as the same is subject to s. 4 thereof, in terms whereof the State has been conferred with the power of remove doubts under the provisions of the said Act, if any. 8. The learned counsel appearing on behalf of the State, does not dispute the fact that no notification has been issued upon coming into force of Chapter IIB of the Act. However, it is submitted that the notification dated 24th June, 1967 serves all the requirements of Law. 9. Sections 43 and 44 of the Transfer of Territories Act read thus :- "43. However, it is submitted that the notification dated 24th June, 1967 serves all the requirements of Law. 9. Sections 43 and 44 of the Transfer of Territories Act read thus :- "43. Territorial extent of Laws.-The provisions of s. 3 shall not be deemed to have effected any change in the territories to which any law in force immediately before the appointed day extends or applies, and territorial references in any such law to Bihar or West Bengal shall, until otherwise provided by a competent legislature or other competent authority, be construed as meaning the territories within that State immediately before the appointed day. 44. Power to adapt laws.-For the purpose of facilitating the application of any law in relation to Bihar or West Bengal, the appropriate Government may before the expiration of one year from the appointed day, by order make such adaptations and modifications of the law, whether by way of repeal or amendment, as may be necessary or expedient, and thereupon every such law shall have effect subject to the adaptations and modifications so made until altered, repealed or amended by a competent authority or competent legislature. Explanation.-In this section, the expression 'appropriate Government' means as respects any law relating to a matter enumerated in the Union List the Central Government, and as respects any other law, the State Government." 10. It is, therefore, evident that the laws applicable to the territories of the State of West Bengal may by legislation be made applicable to the transferred territories also. 11. The State evidently enacted the Assimilation of Laws Act with a view to achieve the said purpose. 12. Section 3(3) of the Assimilation of Laws Act reads as follows :- "Notwithstanding anything contained in sub-ss. 11. The State evidently enacted the Assimilation of Laws Act with a view to achieve the said purpose. 12. Section 3(3) of the Assimilation of Laws Act reads as follows :- "Notwithstanding anything contained in sub-ss. (1) and (2), the State laws specified in Schedule II as in force in the whole or any part of the transferred territories immediately before the appointed day shall continue in force therein after that day, (subject to such adaptations and modifications, whether by way of repeal or amendment, as the State Government may, from time to time but before the expiration of one year from that day, by notification in the Official Gazette, make in any such law for the purpose of facilitating the application thereof in relation to West Bengal) and the State laws specified in Schedule III shall not extend to, or come into force in, the whole or such part of the transferred territories, as the case may be : Provided that the State by law specified in item (16) of Schedule II as in force in the transferred territories immediately before the appointed day shall continue in force, after that day, only in the territory referred to in cl. (b) of sub-s. (1) of s. 3 of the Bihar and West Bengal (Transfer of Territories) Act, 1956, and the State laws specified in items (9) and (10) of Schedule III shall not extend, to, or come into force in such territory : Provided further that, subject to the provisions of the proviso to subs. (2) and of s. 4, the State laws specified in Schedule II shall stand repealed or the State laws specified in Schedule III shall extend to, or come into force in, the transferred territories or any part thereof, with effect from such date or dates as the State Government may, by notification issued in the Official Gazette, from time to time, appoint in this behalf”. 13. The Legislature of the State enacted the West Bengal Land Reforms (Amendment) Act, 1972 being West Bengal Act No. 12 of 1972 which come into force on different dates as specified in sub-s. (2) of S. 1 which is in the following terms : "Sections 14, 15, S. 16 except sub-cl. (c) of cl. (i) and cls. (ii) and (iii), Ss. (c) of cl. (i) and cls. (ii) and (iii), Ss. 17, 18, sub-s. (1) of s. 19 and s. 20 shall be deemed to have come into force on the 13th day of July, 1970; Ss. 2, 3, 4, 5, 6 cl. (ii) of S. 7, Ss. 8, 9, 10, 11, 12, sub-s. (2) of s. 19, Ss. 22, 23, 24, 25, 26 and 27 shall be deemed to have come into force on the 12th day of February, 1971; and the remaining provisions shall be deemed to have come into force on the 15th day of February, 1971." 14. It is not in dispute that the said Act in its entirety has become applicable to the entire State of West Bengal by a notification bearing no. 1650-I, Ref./2A-58/70 dated 13th February, 1971. The notification was issued by the Governor, which reads thus : "In exercise of the power conferred by sub-s. (2) of s. I of the West Bengal Land Reforms (Amendment) Act, 1971 (President's Act No. 3 of 1971), the Governor is pleased hereby to appoint the 15th Day of February, 1971, as the date on which the provisions of clause (i) of S. 7, and Ss. 13, 15 and 17 of the said Act shall come into force in the whole of the State of West Bengal." 15. By reason of S. 3 of the Transfer of Territories Act, the territories described in Schedule-I of the Transfer of Territories Act stood vested in the State of West Bengal. However, the said Act were not applied to such transferred territories unless a legislation was made in that regard. Section 43 of Transfer of Territories Act as referred to hereinbefore debarred extension of the State Laws to the transferred territories until otherwise provided by a competent legislature or other competent authority. The State was also entitled to adapt any law in terms of s. 44 of the said Act. In terms of the aforementioned legal requirement the Assimilation of Laws Act was enacted. Section 3(3) of the Assimilation Laws Act contain a non-obstante clause which overrides the provisions of sub-ss. (1) and (2) of S. 3 thereof. 16. Admittedly on coming into force of the said Act, the laws specified in the Schedule appended thereto with or without modifications as referred to therein would apply subject to issuance of a notification in the Official Gazette. (1) and (2) of S. 3 thereof. 16. Admittedly on coming into force of the said Act, the laws specified in the Schedule appended thereto with or without modifications as referred to therein would apply subject to issuance of a notification in the Official Gazette. By reason of the second proviso appended to sub-s. (3) of s. 3, the State Laws specified in the 3rd Schedule have been extended to and came into force in the transferred territories with effect from such date or dates as the State Government by notification issued in the Official Gazette from time to time appoint in this behalf. By reason of the aforementioned notification dated 24th June, 1967 the West Bengal Land Reforms Act which appears at Serial No. 4 of Third Schedule of Assimilation of Laws Act came into force in the transferred territories the appointed date whereof was specified as 30.6.1967. However, although by reason of the said notification the West Bengal Land Reforms Act became applicable to the transferred territories, by anther notification of the same date the State extended only certain provisions of the West Bengal Land Reforms Act in exercise of its power under sub-s. (3) of s. 1 thereof. Similarly by reason of another notification dated 26th September, 1969 certain provisions of Chapters-II, IIA, IV, V and certain other provisions were made applicable. 17. As indicated hereinbefore, by reason of the notification dated 24th June, 1967 the West Bengal Land Reforms Act in its entirety had been brought into force as regards the transferred territory with effect from the appointed days specified therein namely, 30th June, 1967. By another notification of the same day, Ss. 2, 3, 16, 17 (except sub-section thereof), 18, 18A, 19, 19A, 19B, 20, 21, 57, 58, 59 (so far as it relates clause 7 thereof) and s. 60 were directed to come into force in all the areas transferred from Bihar to West Bengal under the Bihar and West Bengal (Transfer of Territories) Act, 1956. 18. Chapter-IIB was inserted in the West Bengal Land Reforms Act by reason of S. 13 of the West Bengal Land Reforms (Amendment) Act, 1972. Section 13 along with other provisions were made applicable in the entire State of West Bengal by reason of the aforementioned notification dated 13th February, 1971. 18. Chapter-IIB was inserted in the West Bengal Land Reforms Act by reason of S. 13 of the West Bengal Land Reforms (Amendment) Act, 1972. Section 13 along with other provisions were made applicable in the entire State of West Bengal by reason of the aforementioned notification dated 13th February, 1971. This notification despite s. 1(2) of the 1972 Act was issued by the State Government in view of the provisions of West Bengal Land Reforms Act itself. 19. As by reason of S. 3 of Transfer of Territories Act, the transferred territories merged in the State of West Bengal and became a part and parcel thereof and as for that purpose; even the 1st Schedule appended to the Constitution of India was amended, no further notification under sub-s. (3) of s. 1 of the West Bengal Land Reforms Act was necessary. 20. If the State is entitled to apply the provisions of Act in respect of a part of the territory, there cannot be any doubt whatsoever that by reason of a notification it can apply all the provisions of the Act throughout the territory of the State of West Bengal. As the requirement of the provision having been complied with by reason of aforementioned notification dated 26th June, 1967, a further notification under the sub-s. (3) of s. 1 of the West Bengal Land Reforms Act was not necessary. 21. By reason of the Assimilation of Laws Act the corresponding law enacted by the State of Bihar became inapplicable in respect of the transferred territories and the laws enacted by the State of West Bengal became applicable and the same was permissible for the State by issuing an executive order inasmuch as the said power it derived from the Legislature to apply such provisions as are appropriate in the particular area and subject to, if necessary, to suitable modifications. By reason of Assimilation of Laws Act, certain provisions specified in Schedule-I thereof stood modified. 22. It is now a trite law that it is not unconstitutional for the legislature to leave it to the executive to determine details relating to working out to the areas and the particular provisions thereof, which would apply according to the policy of the legislature as laid down to sub-s. (3) of s. 1 of the West Bengal Land Reforms Act. These are matters of details and which it is more convenient and proper to be left to the executive to determine in accordance with the legislative policy. 23. In M/s. Jalan Trading Co. Put. Ltd. vs. Mill Mazdoor Sabha, reported in AIR 1967 SC 691, the apex court while considering a case under Payment of Bonus Act, observed as follows :- "Such a question does not arise in this application inasmuch as no action can be taken by the Government in exercise of its power to remove the doubt or the difficulties". 24. In the instant case, no such power has been exercised by the State. The question raised to the effect that the second proviso appended to s. 3(3) of Assimilation of Laws Act is void because it is subject to s. 4 need not be answered as the said question is mere academic. It is now well known that the courts normally does not decide an academic question; more so when constitutionality of a provisions is in question. 25. In Rajnarain Singh vs. Chairman, Patna Administration Committee, Patna and Anr. reported in AIR 1954 SC 569 , the Supreme Court was considering a matter relating to delegation of legislative power. In the said decision itself the apex court upon analysing its earlier decision in Re. Delhi Laws Act, 1912 reported in AIR 1951 SC 332 held :- "In-The Delhi Laws Act case (A), the following provision was held to be good by a majority of four to three : "The Provincial Government may.................... extend such restrictions and modifications as it thinks fit......... any enactment which is in force in any part of British India at the date of such notification". Mukherjea and Bose, JJ., who swung the balance, held that not only could an entire enactment with modification be extended but also a part of one; and indeed that was the actual decision in - 'Queen vs. Burah' 5 Ind App 178 (PC) (B), on which the majority founded: (see Mukherjea, J. at p. 405 and Bose, J. at pages 435 and 439, 440). But meaning on the words 'restriction' and 'modification' and as they swung, the balance, their opinions must be accepted as the decision of the Court because their opinions embody the greatest common measure of agreement among the seven Judges". 26. But meaning on the words 'restriction' and 'modification' and as they swung, the balance, their opinions must be accepted as the decision of the Court because their opinions embody the greatest common measure of agreement among the seven Judges". 26. In fact in Rajnarain Singh's case (supra) the Apex Court referring to the decision 'In Re. Delhi Law Act' stated the law in the following terms:- "In our opinion, the majority view was that an executive authority can be authorised to modify either existing or future laws but not in any essential feature. Exactly what constitutes an essential feature cannot be enunciated in general terms and there was some divergence of view about this in the former case, but this much is clear from the opinions set out above : it cannot include a change of policy". 27. However, in the aforementioned case, the case of In Re Delhi Laws Act was distinguished on the ground while extending the provisions of Patna Administration Corporation Act to the village of Patna (which was found to be valid) the notification impugned therein could not be sustained as thereby a modification was made whereby an essential change in the Act was effected to as a result whereof the policy was altered in so far as by reason thereof, tax was sought to be imposed without complying with the mandatory pre-conditions therefor, namely, Ss. 4, 5 and 6 of the Bihar and Orissa Municipal Act. The said decision therefor, instead of helping the petitioners militates against their contention. 28. Reference in this connection may also be made to Ramesh Birch vs. Union of India reported in AIR 1990 SC 560 . 29. It is relevant to note that a full bench of the Assam and Nagaland High Court in Maud Tea & Seed Company Ltd. vs. Agricultural Income-Tax Officer, Shillong and Ors. reported in (1970) 77 ITR page 361 upon considering a large number of decisions has laid down the law in the following terms :- "Speaking generally, therefore, we are clearly of opinion that it is not unconstitutional for the legislature to leave it to the executive to determine details relating to the working out of the taxation laws, such as the selection of persons on whom the tax is to be laid, the rates at which it is to be charged in respect of different classes of goods and the like. Applying the tests propounded in the above quoted decisions to the instant case, we find that s. 59 of the Indian Income-Tax Act, 1922, laid down the policy of the legislature in clear terms, namely, the ascertainment and determination of any class of income, and provided particularly for prescribing the manner in which and the procedure by which the income, profits and gains shall be arrived at in the case of income derived in part from agriculture and in part from business". 30. It is also well known that s. 6 of the General Clauses Act that would have no application to the extent special provision are made by way of a Legislation. 31. We have to bear in mind that our Constitution is framed following the British pattern rather than the American pattern as has been sought to be held in Delhi Laws Act (supra) as would be evident from the decision of the Supreme, Court in Samsher Singh vs. State of Punjab and Anr. reported in AIR 1974 SC 2192 . However, it was not necessary to deal with the said question in great details although the same had been adverted to by Mr. Maitra, appearing in one of the cases on behalf of the State. 32. The submission of Mr. Ghosh to the effect that the second proviso appended to s. 3(3) of the Assimilation of Laws Act is ultra vires as the same is subject to s. 4 thereof is stated to be rejected as the said question is an academic one. The State has not yet exercised its power under s. 4 of the said Act. In any event s. 4 merely confers a power to the State Government to remove the difficulties only in the event any doubt or dispute arises. Such a provision per se is not ultra vires. In Muniwar Dutt Pandy vs. Ranjeet Tiwari reported in AIR 1997 SCW 331 it was held :- "Even otherwise as held by this court in the case of Prabhat Kumar Sharma vs. State of U.P. 1996(6) JT (SC) 579, the Removal Difficulties Order has a permanent operational effect and would necessarily, therefore, cover all future vacancies". 33. In Sri Sri Madan Mohan Jiu Thakur & Ors. vs. State of West Bengal & Ors., reported in Cal.L.T. 1989(2) HC 174, the State was not represented nor any affidavit-in-opposition had been filed. 33. In Sri Sri Madan Mohan Jiu Thakur & Ors. vs. State of West Bengal & Ors., reported in Cal.L.T. 1989(2) HC 174, the State was not represented nor any affidavit-in-opposition had been filed. In that case the question which arose for consideration was as to whether in absence of any notification issued under the Assimilation of Laws Act extending Chapter VIII of the West Bengal Estates Acquisition Act inserted by West Bengal Estates Acquisition (2nd Amendment) Act, 1963, the same applied to the Transferred Territories or not. Unfortunately, in that case the notifications issued by the State Government had not been placed before the learned Judge. The said decision, however, has no application to the fact of the present case. 34. Section 60 of the West Bengal Estates Acquisition (2nd Amendment) Act, 1963 reads thus :- "The provisions of this Chapter shall come into force on such date and in such area of the transferred territories as the State Government may, by notification in the Official Gazette, appoint, and, for this purpose different dates may be appointed for different areas. Explanation : In this Chapter, transferred territories means the territories transferred from the State of Bihar to the State of West Bengal by s. 3 of the Bihar and West Bengal (Transfer of Territories) Act, 1956". 35. A notification under the aforementioned provision was necessary in view of the specific provision laid down therefor. 36. In view of the foregoing discussions, there cannot be any doubt whatsoever that Chapter-IIB of the West Bengal Land Reforms Act brought in by reason of s. 13 of the West Bengal Land Reforms (Amendment) Act, 1972 shall apply to the transferred territories also. 37. These applications are, therefore, dismissed but in the facts and circumstances of this case there will be no order as to costs. Applications dismissed.