2006 (3) TMI 161

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....counsel for the parties. 2. This is a reference made under the Gold (Control) Act, 1968 (for brevity 'the Act') to answer the following question : "Whether the issue of a show cause notice would amount to commencement of proceedings within the meaning of Section 6 of the General Clauses Act, 1897 and whether service of the show cause notice prior to the date of the repeal of the Gold (Contro....

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....ection 71 was issued by the Collector on 4-6-1990, the order was not passed before 6-6-1990 when the Act was repealed. The order of fine in lieu of confiscation was passed in terms of Section 71 of the Act and in the appeal to the Tribunal, the order was set aside on the ground that the Act had been repealed and the repealed rules did not have any saving clause. 5. The learned Additional Solici....

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....t : "37. The position is well known that at common law, the normal effect of repealing a statute or deleting a provision is to obliterate it from the statute book as completely as if it had never been passed, and the statute must be considered as a law that never existed. To this rule, an exception is engrafted by the provisions of Section 6(1). If a provision of a statute is unconditionally om....