Saving clause preserves accrued tax liability despite repeal when the taxable event occurred before the repeal date.

A taxing statute creates liability on the occurrence of the taxable event, while assessment merely quantifies the amount payable. Repeal does not extinguish a liability already acquired, accrued, or incurred where the repealing law contains a saving clause preserving taxes and other sums that became payable before the effective date, and the general saving principle under the Madras General Clauses Act also protects such liabilities. On that basis, liability for additional sales tax on the relevant turnover survived the repeal of the special sales tax Act, and the later assessment did not defeat the levy.

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Issues: Whether the liability to pay the additional sales tax under the repealed Madras Medium Cotton Mill Cloth (Sales Tax) Act, 1954 survived the repeal and could be enforced after 1 April 1958 even though assessment was completed later.

Analysis: The charging provision imposed liability on the occurrence of the taxable event, and assessment merely quantified the amount payable. The repeal of the special Act was postponed until 1 April 1958, and the saving clause preserved taxes, fines, and other sums that had become payable before that date. The Court also relied on the general saving principle under the Madras General Clauses Act, under which repeal does not affect a liability already acquired, accrued, or incurred. On that reasoning, the assessee's liability for the turnover during the relevant year remained alive notwithstanding the later assessment and the repeal.

Conclusion: The liability for the additional tax was saved by the repealing statute and the general savings provision, and the assessee could not escape tax on the ground that assessment was made after the repeal.

Final Conclusion: The revision failed, and the assessee's challenge to the levy was rejected.

Ratio Decidendi: Where a taxing statute creates liability upon the taxable event, a subsequent repeal does not extinguish that liability if the saving provision preserves obligations or liabilities already incurred before the effective date of repeal.

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