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TMI BlogRepeal and saving [Section 174]X X X X Extracts X X X X X X X X Extracts X X X X ..... spirit, natural gas, aviation turbine fuel, tobacco and tobacco products) The Medicinal and Toilet Preparations (Excise Duties) Act, 1955 The Additional Duties of Excise (Goods of Special Importance) Act, 1957 The Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 The Central Excise Tariff Act, 1985. [ section 174(1) ] Howsoever The repeal under section 174(2) shall not: (a) No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r may become due or any forfeiture or punishment incurred or inflicted in respect of any offence or violation committed against the provisions of the amended Act or repealed Acts; or (e) No effect on legal proceedings and tax, penalty etc. under previous law - affect any investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and any other legal pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epealed Acts and such proceedings shall be continued under the said amended Act or repealed Acts as if this Act had not come into force and the said Acts had not been amended or repealed. Section 174(3) provides section 174 must be read with section 6 of the General Clauses Act, 1897 so as to understand the effect of appeal Section 6 of the General Clauses Act, 1897 is given hereunder: Effect of r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iture or punishment as aforesaid, and any such investigation, legal proceeding or remedy may be instituted, continued or enforced, and any such penalty, forfeiture or punishment may be imposed as if the repealing Act or Regulation had not been passed. - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax Management India - taxmanagementindia - taxmanagement - ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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