Repeal and saving: repeal of prior tax enactments while preserving existing rights, liabilities and ongoing proceedings. Section 174 repeals the Puducherry VAT Act as to most goods and the Puducherry Sugarcane Development and Levy of Cess Act, and preserves prior operation, accrued rights, liabilities and proceedings under the repealed or amended Acts; it maintains enforceability of taxes, penalties and related recovery and allows investigations, assessments, adjudications and appeals to be instituted or continued as if the repeal had not occurred, while permitting actions begun under the VAT Act's section 81 power to remain valid until final disposal and applying the General Clauses Act savings rules.
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.
Repeal and saving: repeal of prior tax enactments while preserving existing rights, liabilities and ongoing proceedings.
Section 174 repeals the Puducherry VAT Act as to most goods and the Puducherry Sugarcane Development and Levy of Cess Act, and preserves prior operation, accrued rights, liabilities and proceedings under the repealed or amended Acts; it maintains enforceability of taxes, penalties and related recovery and allows investigations, assessments, adjudications and appeals to be instituted or continued as if the repeal had not occurred, while permitting actions begun under the VAT Act's section 81 power to remain valid until final disposal and applying the General Clauses Act savings rules.
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