Section 65A applicability suspended; provisions cease to apply while preserving actions and omissions occurring before cessation. The Central Government, under sub section (3) of the Finance Act, 1994, appoints an effective date on which section 65A of the Finance Act, 1994 shall not apply, while expressly providing that the cessation does not affect things done or omitted to be done before that date.
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Provisions expressly mentioned in the judgment/order text.
Section 65A applicability suspended; provisions cease to apply while preserving actions and omissions occurring before cessation.
The Central Government, under sub section (3) of the Finance Act, 1994, appoints an effective date on which section 65A of the Finance Act, 1994 shall not apply, while expressly providing that the cessation does not affect things done or omitted to be done before that date.
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