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Tribunal sets aside Commissioner's Order under repealed Act based on Supreme Court judgment The Tribunal allowed both appeals, setting aside the Commissioner's Order under the repealed Gold (Control) Act, 1968, following the legal position ...
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Tribunal sets aside Commissioner's Order under repealed Act based on Supreme Court judgment
The Tribunal allowed both appeals, setting aside the Commissioner's Order under the repealed Gold (Control) Act, 1968, following the legal position established in a Supreme Court judgment. It was held that proceedings initiated under the Act post-repeal in 1990 without a savings clause do not survive. Consequently, proceedings initiated before the repeal concerning the period before 1990 were deemed to no longer exist. The impugned orders were set aside, granting the appellants relief.
Issues: Challenging Order of Commissioner under Gold (Control) Act, 1968 post-repeal of the Act in 1990.
Analysis: The case involved two appeals filed by the appellants challenging the Order of the Commissioner under the erstwhile Gold (Control) Act, 1968. The appellant's counsel referred to a judgment by the Hon'ble Apex Court in the case of Sushila N. Rungta (D) Vs. Tax Recovery Officer, which held that proceedings initiated under the repealed Gold (Control) Act, 1968, do not survive post the repeal in 1990 without any savings clause. The Hon'ble Apex Court also clarified that Section 6A of the General Clauses Act would not apply to continue proceedings initiated before the repeal. Upon examining this judgment, the Tribunal concurred with the legal position. Consequently, the Tribunal held that the current proceedings initiated prior to the repeal of the Gold (Control) Act, in matters concerning the period before 1990, no longer survive. Therefore, both appeals were allowed, and the impugned orders were set aside with any consequential reliefs. The decision was dictated and pronounced in the open court.
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