https://www.taxtmi.com/caselaws?id=157665 Repeal followed by re-enactment does not by itself extinguish accrued liability under the repealed law. Section 6 of the General Clauses Act continues liabilities, penalties and proceedings unless the later enactment shows a contrary intention. Here, the new legislation treated claims filed under the Ordinance as claims under the Act for relevant consequences, and the scheme of sections 4, 7 and 8 negatived any intention to destroy liabilities already incurred. The liability for filing a false claim therefore survived repeal, and prosecution, conviction and sentence remained sustainable. en-us Wed, 20 Oct 1954 00:00:00 +0530 Tue, 09 Sep 2014 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157665 Repeal followed by re-enactment does not by itself extinguish accrued liability under the repealed law. Section 6 of the General Clauses Act continues liabilities, penalties and proceedings unless the later enactment shows a contrary intention. Here, the new legislation treated claims filed under the Ordinance as claims under the Act for relevant consequences, and the scheme of sections 4, 7 and 8 negatived any intention to destroy liabilities already incurred. The liability for filing a false claim therefore survived repeal, and prosecution, conviction and sentence remained sustainable. Case-Laws Indian Laws Wed, 20 Oct 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157665