M/S Singareni Collieries Company Ltd vs Cce, Hyderabad-Ii on 26 July, 2016
10. Incorporation of an earlier Act into a later Act is a legislative device adopted for the sake of convenience in order to avoid verbatim reproduction of the provisions of the earlier Act into the latter. As held by the Honble Apex Court in Ramsarup Vs Munshi [AIR 1963 SC 553] and reiterated in Nagpur Improvement Trust Vs Ampik Singh [AIR 2002 SC 3499], When an earlier Act or certain of its provisions are incorporated into a later Act, the provisions so incorporated become part and parcel of the later Act as if they had been bodily transposed into it. The result is to constitute the later Act which is not modified or repealed by a modification or repeal of the earlier Act.