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🚀 New: Section-Wise Filter ✕

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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 preserves accrued rights and permits continuation and enforcement of tax investigations and proceedings.</h1> Section 174 preserves the legal consequences of repealed and amended taxation enactments on commencement: specified state tax Acts are repealed but accrued rights, privileges, obligations and liabilities remain, tax incentives cease if their notification is rescinded on or after the appointed day, and investigations, assessments, adjudications, recoveries and appeal or other proceedings may be instituted or continued and enforcement may proceed as if those Acts had not been repealed.

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