https://www.taxtmi.com/manuals?id=2999 The repeal dissolves the former Appellate Board and ends the tenure of its members without compensation; a two year transitional bar precludes new cognizance or adjudication under the repealed law after that period, while offences already committed remain governed by the repealed statute subject to that bar. Actions and instruments taken under the repealed enactment persist if consistent with the new law, pending appeals transfer to the successor tribunal, and limited-time appeals to the higher forum may be filed with discretion to condone delay. The General Clauses non derogation principles apply save as modified. en-us Mon, 10 Jul 2023 16:02:00 +0530 Mon, 10 Jul 2023 18:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2999 The repeal dissolves the former Appellate Board and ends the tenure of its members without compensation; a two year transitional bar precludes new cognizance or adjudication under the repealed law after that period, while offences already committed remain governed by the repealed statute subject to that bar. Actions and instruments taken under the repealed enactment persist if consistent with the new law, pending appeals transfer to the successor tribunal, and limited-time appeals to the higher forum may be filed with discretion to condone delay. The General Clauses non derogation principles apply save as modified. Manuals FEMA Mon, 10 Jul 2023 16:02:00 +0530 https://www.taxtmi.com/manuals?id=2999