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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Repeal and saving preserve existing tax liabilities and legal proceedings despite repeal of specified state tax Acts.</h1> The Act repeals three specified Mizoram taxation Acts on commencement but preserves prior rights, privileges, obligations and liabilities; does not revive laws not in force at repeal; limits continuation of investment-based exemptions if notifications are rescinded on or after the appointed day; and maintains that taxes, surcharges, penalties, interest, forfeitures and punishments remain collectible and that investigations, assessments, adjudications and all proceedings (including appeals and reviews) may be continued or instituted as if the Acts had not been repealed, subject to the General Clauses Act.

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