Kolhapur Canesugar Works Ltd. Etc. Etc vs Union Of India on 1 February, 2000
"5. Having heard learned Advocates appearing for parties and
on perusal of records in general and order passed by tribunal in
particular it is clearly noticeable that Clause (i) of Section 92BA
of the Act came to be omitted w.e.f. 01.04.2019 by Finance Act,
9
I.T.A.No.6614/Del/2017/A.Y.2013-14
2014. As to whether omission would save the acts is an issue
which is no more res-intigra in the light of authoritative
pronouncement of Hon'ble Apex Court in the matter of
KOHLAPUR CANESUGAR WORKS LTD. v. UNION OF INDIA
reported in AIR 2000 SC 811 whereunder Apex Court has
examined the effect of repeal of a statute visa-vis
deletion/addition of a provision in an enactment and its effect
thereof. The import of Section 6 of General Clauses Act has
also been examined and it came to be held: