Repeal and saving preserves existing tax liabilities, proceedings and assessments despite repeal of specified State tax Acts. From commencement the specified Delhi tax statutes are repealed but accrued rights, privileges, obligations and liabilities under those Acts are preserved; tax exemptions by notification cease if rescinded on or after the appointed day. The repeal does not affect tax, surcharge, penalty, fine, interest, forfeiture or punishment, nor investigations, inquiries, verifications, assessments, adjudications or other proceedings, which may be instituted, continued or enforced as if repeal had not occurred, and appeals, revisions, reviews or references shall continue under the prior Acts.
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 preserves existing tax liabilities, proceedings and assessments despite repeal of specified State tax Acts.
From commencement the specified Delhi tax statutes are repealed but accrued rights, privileges, obligations and liabilities under those Acts are preserved; tax exemptions by notification cease if rescinded on or after the appointed day. The repeal does not affect tax, surcharge, penalty, fine, interest, forfeiture or punishment, nor investigations, inquiries, verifications, assessments, adjudications or other proceedings, which may be instituted, continued or enforced as if repeal had not occurred, and appeals, revisions, reviews or references shall continue under the prior Acts.
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