Amendment of Seventh Schedule modifies statutory taxation provisions, later omitted with a saving preserving prior acts. The Finance Act, 2003 amends the Seventh Schedule to the Finance Act, 2001 via the Thirteenth Schedule; a later Finance Act omitted that amendment and provided that the amendment would cease to have effect as of a prior date, with a savings clause preserving things done or omitted before the cesser and invoking section 6 of the General Clauses Act to operate upon such cesser as if the amendment had been repealed by a Central Act.
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.
Amendment of Seventh Schedule modifies statutory taxation provisions, later omitted with a saving preserving prior acts.
The Finance Act, 2003 amends the Seventh Schedule to the Finance Act, 2001 via the Thirteenth Schedule; a later Finance Act omitted that amendment and provided that the amendment would cease to have effect as of a prior date, with a savings clause preserving things done or omitted before the cesser and invoking section 6 of the General Clauses Act to operate upon such cesser as if the amendment had been repealed by a Central Act.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.