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        F. Acts / Amendment Acts

        Section 55 - Repeal

        Finance (No. 2) Act, 1971
        Chapter VIII
        MISCELLANEOUS

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        Repeal of statutory provision: a provision of the Finance Act is declared never to have been enacted. Section 55 of the Finance (No. 2) Act, 1971 expressly repeals Section 2 of the Finance Act, 1971 and declares that the repealed provision shall be deemed never to have been enacted, thereby removing its legal effect and treating it as void ab initio.
                        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 of statutory provision: a provision of the Finance Act is declared never to have been enacted.

                              Section 55 of the Finance (No. 2) Act, 1971 expressly repeals Section 2 of the Finance Act, 1971 and declares that the repealed provision shall be deemed never to have been enacted, thereby removing its legal effect and treating it as void ab initio.


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