https://www.taxtmi.com/caselaws?id=7132 A statutory exemption issued under the earlier Cochin Income-tax Act continued in force after repeal and re-enactment because the general clauses rule preserved it, and later legislation did not expressly or necessarily withdraw it. The exemption was read as defining the taxable field itself, so it extended to later-imposed taxes within that field unless removed by clear subsequent legislation. On that basis, the V.T.K. Estate remained protected from agricultural income-tax for the 1962-63 assessment year, and the assessment notice and order were liable to be quashed. en-us Tue, 24 Jan 1967 00:00:00 +0530 Wed, 11 Feb 2009 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7132 A statutory exemption issued under the earlier Cochin Income-tax Act continued in force after repeal and re-enactment because the general clauses rule preserved it, and later legislation did not expressly or necessarily withdraw it. The exemption was read as defining the taxable field itself, so it extended to later-imposed taxes within that field unless removed by clear subsequent legislation. On that basis, the V.T.K. Estate remained protected from agricultural income-tax for the 1962-63 assessment year, and the assessment notice and order were liable to be quashed. Case-Laws Income Tax Tue, 24 Jan 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7132