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Issues: Whether a prosecution instituted after the repeal of the Madras General Sales Tax Act, 1939, for an alleged offence committed while that Act was in force was maintainable in view of the saving provision in the Madras General Sales Tax Act, 1959.
Analysis: The offence alleged related to concealment of sales turnover under section 15(2) of the Madras General Sales Tax Act, 1939. Although the complaint was filed after the 1959 Act came into force and the 1939 Act had been repealed, section 61 of the Madras General Sales Tax Act, 1959 preserved the previous operation of the repealed Act and saved rights, obligations and liabilities already acquired, accrued or incurred. The language of the saving clause was treated as wide enough to include criminal liability as well as civil liability, and the reasoning applied was consistent with the principle that repeal does not extinguish liabilities already incurred unless the legislature clearly provides otherwise.
Conclusion: The prosecution was maintainable notwithstanding the repeal, and the acquittal was erroneous; the order of acquittal was set aside and the matter was remanded for retrial.
Final Conclusion: The saving provision preserved the liability arising under the repealed sales tax law, so the criminal proceedings could continue despite the enactment of the later Act.
Ratio Decidendi: A repeal does not abate a prosecution for an offence already committed where the successor statute contains a saving clause preserving accrued or incurred liability, and such liability includes criminal liability unless the statute indicates a contrary intention.
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