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"68.Effect of repeal at common law-Repeal obliterates the statute as if it has never been enacted:
68.1 Under the common law, a statute after its repeal is completely obliterated as if it has never been enacted, except as to the transactions past and closed.
68.2 Crates on Statue Law, 7th Edition, at pages 411-412 states the principle as under:
"When an Act of Parliament is repealed, said Lord Tenterden in Surtees v. Ellison 1829 9 (B&C) 750, 752; 7 L.J.K.B. 335, it must be considered (except as to transactions past and closed) as if it had never existed. That is the general rule'. Tindal C. J. states the exception more widely. He says (in Kay v. Goodwin MANU/INOT/0001/1830 : 1830 6 ving 576 ; 8 LJ CP