Tranztar Commercial Vehicle ... vs Ito Ward 14 (3)(2), Mumbai on 24 April, 2023
The revenue relied upon Rayala Corporation (P) Ltd. 1970
SCR (1) 639 and M.R. Pratap v. Director of Enforcement, New Delhi, (1969) 2 SCC 412
which was followed in Kolhapur Cane sugar Works Ltd. & Anr. v. Union of India &
Ors., (2000) 2 SCC 536 and argued that an "omission" would not amount to "repeal"
and that since the present case was concerned with the omission of Section 280ZA,
section 24 of general clauses act would have no application as it only applied to
`repeals' and not 'omissions', and also that it saved rights that were given by
subordinate legislation, and as the notification dated 22.9.1967 did not by itself
confer any right on the appellant, section 24 of the General Clauses Act would not be
attracted.