Commencement of HGST Amendment Act provisions set for 1 October 2025, bringing specified sections into force. Appointment of the commencement date under the HGST (Amendment) Act, 2025: clauses (ii) and (iii) of section 2, sections 3-5 and sections 7-15 are declared to come into force on the appointed date pursuant to sub section (2) of section 1 of the Amendment Act, providing the statutory basis for giving those specified provisions operative effect.
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Provisions expressly mentioned in the judgment/order text.
Commencement of HGST Amendment Act provisions set for 1 October 2025, bringing specified sections into force.
Appointment of the commencement date under the HGST (Amendment) Act, 2025: clauses (ii) and (iii) of section 2, sections 3-5 and sections 7-15 are declared to come into force on the appointed date pursuant to sub section (2) of section 1 of the Amendment Act, providing the statutory basis for giving those specified provisions operative effect.
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