Repeal and re-enactment do not automatically end accrued criminal liability where later law shows no contrary intention.

Repeal followed by re-enactment does not by itself extinguish accrued liability under the repealed law. Section 6 of the General Clauses Act continues liabilities, penalties and proceedings unless the later enactment shows a contrary intention. Here, the new legislation treated claims filed under the Ordinance as claims under the Act for relevant consequences, and the scheme of sections 4, 7 and 8 negatived any intention to destroy liabilities already incurred. The liability for filing a false claim therefore survived repeal, and prosecution, conviction and sentence remained sustainable.

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Issues: Whether a liability incurred for filing a false claim under a repealed Ordinance survived after the Ordinance was repealed and substantially re-enacted, so as to permit prosecution and punishment under the saving principle in section 6 of the General Clauses Act.

Analysis: Section 6 of the General Clauses Act applies to the repeal of an enactment unless a different intention appears. Its operation is not excluded merely because the repeal is followed by fresh legislation on the same subject. In such a case, the enquiry is whether the new enactment manifests an intention to extinguish accrued rights, liabilities, penalties, or proceedings created under the repealed law. The mere absence of an express saving clause is not decisive. The provisions of the new Act showed that a claim previously filed under the Ordinance was to be treated as a claim under the Act for the relevant consequences, and the legislative scheme in sections 4, 7 and 8 negatived any intention to destroy liabilities already incurred under the Ordinance.

Conclusion: The liability incurred under the Ordinance survived its repeal, and section 6 of the General Clauses Act applied. The conviction and sentence were rightly sustainable, and the appeal succeeded.

Final Conclusion: Repeal followed by re-enactment does not by itself abrogate accrued criminal liability where the later legislation does not evince a contrary intention.

Ratio Decidendi: On repeal of an enactment, accrued liabilities and pending proceedings continue by virtue of section 6 of the General Clauses Act unless the subsequent legislation, read as a whole, shows an intention inconsistent with their survival.

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