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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 of statutory provisions removes specified tax provisions and retroactively treats them as never enacted.</h1> Section 47 effects a legislative repeal by revoking two specified provisions of an earlier finance statute and declaring those provisions void ab initio; the clause extinguishes the legal force of the repealed sections from inception and produces a retrospective nullification of those statutory provisions within taxation legislation.

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