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Repealing and Amending Act, 1974
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Repealing and amending legislation preserves existing rights while repealing listed enactments and revising targeted statutory language.
Repealing and Amending Act, 1974 repeals the enactments listed in the First Schedule to the extent specified there and amends the enactments listed in the Second Schedule to the extent and in the manner specified in that Schedule. It also makes a specific amendment to the Sixth Schedule to the Constitution by substituting "cattle pounds" for "cattle ponds" in paragraph 6, and includes a saving clause preserving prior acts, rights, liabilities, remedies, proceedings, and existing legal principles.
The North-Eastern Areas (Reorganisation) (Adaptation of Laws on Union Subjects) Order, 1974
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Adaptation of Union laws: reallocate jurisdiction, territorial definitions and tax provisions to reflect North Eastern reorganisation.
The Order adapts central statutes for application in the reorganised North Eastern States and Union territories by modifying jurisdictional references, territorial definitions and consequential provisions. It designates the Gauhati High Court for matters arising in Arunachal Pradesh and Mizoram, equates certain local offices with District Magistrates, amends schedules and territorial compositions for administrative laws, and adjusts tax and representation statutes to preserve jurisdictional treatment and exemptions for specified categories, with interpretation governed by the General Clauses Act.

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Acts Income Tax