Repeal and saving preserve pre-existing tax liabilities and permit continuation of assessments and recovery despite statutory repeal. On commencement specified Andhra Pradesh tax and related Acts are repealed but the repeal does not revive lapsed laws, affect prior operation of those Acts, or extinguish rights, privileges, obligations or liabilities accrued thereunder; tax exemptions by notification cease if rescinded on or after the appointed day. Taxes, surcharges, penalties, interest, forfeitures and punishments due or arising remain enforceable, and investigations, assessments, adjudications, recovery and other legal proceedings-including appeals, revisions, reviews or references-may be instituted or continued as if the Acts had not been repealed; general repeal rules in the General Clauses Act apply.
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 preserve pre-existing tax liabilities and permit continuation of assessments and recovery despite statutory repeal.
On commencement specified Andhra Pradesh tax and related Acts are repealed but the repeal does not revive lapsed laws, affect prior operation of those Acts, or extinguish rights, privileges, obligations or liabilities accrued thereunder; tax exemptions by notification cease if rescinded on or after the appointed day. Taxes, surcharges, penalties, interest, forfeitures and punishments due or arising remain enforceable, and investigations, assessments, adjudications, recovery and other legal proceedings-including appeals, revisions, reviews or references-may be instituted or continued as if the Acts had not been repealed; general repeal rules in the General Clauses Act apply.
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