https://www.taxtmi.com/caselaws?id=128841 A repeal does not extinguish a prosecution for an offence committed while the repealed sales tax Act was in force where the successor Act contains a saving clause preserving rights, obligations and liabilities already incurred. The Madras High Court treated the saving provision as wide enough to cover criminal liability arising from concealment of turnover under the former Act, so the later repeal did not bar continuation of the criminal proceedings. The acquittal was therefore held erroneous, the order was set aside, and the matter was remanded for retrial. en-us Wed, 14 Aug 1963 00:00:00 +0530 Fri, 12 Apr 2013 12:05:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128841 A repeal does not extinguish a prosecution for an offence committed while the repealed sales tax Act was in force where the successor Act contains a saving clause preserving rights, obligations and liabilities already incurred. The Madras High Court treated the saving provision as wide enough to cover criminal liability arising from concealment of turnover under the former Act, so the later repeal did not bar continuation of the criminal proceedings. The acquittal was therefore held erroneous, the order was set aside, and the matter was remanded for retrial. Case-Laws VAT and Sales Tax Wed, 14 Aug 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128841