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3. Jindas Oil Mill v. Godhra Electricity Co., and

4. Collector of Central Excise, Bombay v. M/s. Parle Exports (P) Ltd., , which deal with S. 6 of the General Clauses Act (Central enactment). It was also contended that rules cannot have retrospective effect as laid down by the Supreme Court in Accountant General v. S. Doraiswamy, . We are unable to accept these contentions. S. 4 of the Tamil Nadu General Clauses Act makes Chapter II applicable to all Tamil Nadu Acts after the commencement of the said Act unless a contrary intention appears in such Acts. S. 8 of the Tamil Nadu General Clauses Act is subject to S. 4 of that Act and the new enactment can expressly or by necessary implication exclude the operation of S. 8. Reading Ss. 4 and 8 together, there can be no doubt that an enactment which repeals an earlier enactment can exclude any of the provisions of Chapter II of the Tamil Nadu General Clauses Act. The impugned G.O. has rescinded Tamil Nadu Liquor (Retail Vending in Bar) Rules 1992 with effect on and from 1st June, 1993. Hence, the repealed rules ceased to be in existence after 31-5-1993. The privilege and the licence granted to the petitioners were admittedly for one year ending with 31-5-1993. Under the repealed rules, they were obliged to apply for renewal and the renewal was not automatic. The application for renewal had to be considered under the rules by the concerned authority and appropriate orders should be passed. Once the rules are repealed, with the expiry of 31-5-1992, there could be no question of considering any application for renewal for a period subsequent to that date. What all S. 8 of the Tamil Nadu General Clauses Act preserves or protects are the rights acquired under the repealed Act. In other words, the petitioners' licence for the period up to 31-5-1993 remained undisturbed or unaffected by the impugned G.O. It is not as if the same right or privilege can operate beyond 31-5-1993 as though by an order of renewal. If the right or privilege cannot on its own force subsist when the impugned G.O. comes into force, the provisions of S. 8 of the Tamil Nadu General Clauses Act cannot give a fresh lease of life to such right or privilege or alter the period of its validity. Hence, the contention based on the provisions of the General Clauses Act has to fail.