https://www.taxtmi.com/caselaws?id=14901 Section 6(c) of the General Clauses Act, 1897 protects liabilities on repeal, but it does not extend to a mere omission of a penal provision followed by substitution unless the later law expressly or by necessary implication saves pending proceedings. Where the earlier section 276B offence was omitted and replaced without any saving clause, fresh complaints for the omitted default could not be validly initiated after the substitution took effect, and prosecutions based on that earlier default were unsustainable. en-us Wed, 26 Apr 2000 00:00:00 +0530 Mon, 27 Jul 2009 10:35:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14901 Section 6(c) of the General Clauses Act, 1897 protects liabilities on repeal, but it does not extend to a mere omission of a penal provision followed by substitution unless the later law expressly or by necessary implication saves pending proceedings. Where the earlier section 276B offence was omitted and replaced without any saving clause, fresh complaints for the omitted default could not be validly initiated after the substitution took effect, and prosecutions based on that earlier default were unsustainable. Case-Laws Income Tax Wed, 26 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14901