https://www.taxtmi.com/caselaws?id=81513 On repeal of the Gold (Control) Act, pending prosecutions were not extinguished because Section 6 of the General Clauses Act preserves accrued liabilities, penalties and ongoing proceedings unless the repealing law shows a different intention. The Statement of Objects and Reasons did not disclose any intent to terminate prosecutions already instituted under the repealed Act. Accordingly, past transactions and proceedings founded on them remained unaffected, and the request to quash the criminal prosecution was rejected. en-us Sat, 12 Oct 1991 00:00:00 +0530 Mon, 27 Jun 2011 12:09:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81513 On repeal of the Gold (Control) Act, pending prosecutions were not extinguished because Section 6 of the General Clauses Act preserves accrued liabilities, penalties and ongoing proceedings unless the repealing law shows a different intention. The Statement of Objects and Reasons did not disclose any intent to terminate prosecutions already instituted under the repealed Act. Accordingly, past transactions and proceedings founded on them remained unaffected, and the request to quash the criminal prosecution was rejected. Case-Laws Central Excise Sat, 12 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81513