https://www.taxtmi.com/caselaws?id=469609 A temporary statutory order cannot support prosecution after it has expired by efflux of time, absent a saving clause preserving liability. Although the alleged contravention occurred while the order was in force, the complaint and challan were filed after its expiry, so proceedings could not be continued or freshly launched once the order had ceased to operate. The legal effect is that liability under a spent temporary enactment terminates with its expiry unless the legislation expressly saves pending or future action. Proceedings under the expired order were therefore liable to be quashed. en-us Tue, 12 Aug 1986 00:00:00 +0530 Wed, 24 Jun 2026 12:55:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469609 A temporary statutory order cannot support prosecution after it has expired by efflux of time, absent a saving clause preserving liability. Although the alleged contravention occurred while the order was in force, the complaint and challan were filed after its expiry, so proceedings could not be continued or freshly launched once the order had ceased to operate. The legal effect is that liability under a spent temporary enactment terminates with its expiry unless the legislation expressly saves pending or future action. Proceedings under the expired order were therefore liable to be quashed. Case-Laws Indian Laws Tue, 12 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469609