Repeal and saving provisions preserve pre existing tax liabilities and legal proceedings despite repeal of earlier state tax Acts. Repeal and saving provisions withdraw specified state taxation enactments on commencement of the Act while preserving substantive legal continuity for obligations and proceedings arising under those Acts. Repeal does not revive anything not previously in force nor impair rights, privileges, obligations or liabilities accrued under the repealed enactments, and maintains enforceability of taxes, surcharges, penalties, interest, forfeitures and related proceedings as if the repealed Acts remained in force; however, tax exemptions by notification do not continue if rescinded on or after the appointed day.
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 provisions preserve pre existing tax liabilities and legal proceedings despite repeal of earlier state tax Acts.
Repeal and saving provisions withdraw specified state taxation enactments on commencement of the Act while preserving substantive legal continuity for obligations and proceedings arising under those Acts. Repeal does not revive anything not previously in force nor impair rights, privileges, obligations or liabilities accrued under the repealed enactments, and maintains enforceability of taxes, surcharges, penalties, interest, forfeitures and related proceedings as if the repealed Acts remained in force; however, tax exemptions by notification do not continue if rescinded on or after the appointed day.
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