Repeal and saving provisions preserve existing Board actions as effective under successor tax boards until revised or superseded. Section 8 repeals the earlier Central Board of Revenue Act while providing a saving clause that deems all appointments, assessments, orders, rules, exemptions, notices, duties, penalties, confiscations, prescribed forms and other actions taken under the repealed Act to have been made or taken by the successor tax boards and to continue in force until revised, withdrawn or superseded by the concerned Board; it also updates the successor Board's institutional name.
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Repeal and saving provisions preserve existing Board actions as effective under successor tax boards until revised or superseded.
Section 8 repeals the earlier Central Board of Revenue Act while providing a saving clause that deems all appointments, assessments, orders, rules, exemptions, notices, duties, penalties, confiscations, prescribed forms and other actions taken under the repealed Act to have been made or taken by the successor tax boards and to continue in force until revised, withdrawn or superseded by the concerned Board; it also updates the successor Board's institutional name.
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