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1 - 10 of 17 (0.32 seconds)Section 6 in The General Clauses Act, 1897 [Entire Act]
Section 80E in The Income Tax Act, 1961 [Entire Act]
Kolhapur Canesugar Works Ltd. Etc. Etc vs Union Of India on 1 February, 2000
In Kolhapur Canesugar Works Ltd. v. Union of India , the Apex Court held that there is difference between an 'omission' and 'repeal'. Section 6 of the General Clauses Act applied only to repeal and not to omission. Whenever any provision/rule is omitted, all actions under the omitted rule/provision must stop where the omission finds them.
Akshay Finance & Trading Co. vs Income Tax Officer. (Also Arihant ... on 11 February, 1993
14. General Finance Co. v. Asst. C.I.T. , it was held by the Apex Court that Section 276DD was omitted with effect from 1st April, 1989 and hence complaints which were filed prior to the omission could not be proceeded with since Section 6 of the General Clauses Act applied only to repeal and not to omission.
Salwan Construction Co. vs Union Of India on 10 May, 1977
In Salwan Constructions Co. v. Union of India , it was observed by the Delhi High Court that "Repeal" connotes the abrogation of one Act by another, whereas "amendment" of a statute means an alteration in law leaving some part of the original still standing. Section 276B has been amended so as not to treat failure to deduct as a serious offence. Also there is no savings clause to initiate proceedings under the old section, after it has been amended/omitted. Hence complaints filed after the amendment to Section 276B are not maintainable.
Nirmal Kumar Khandelwal vs Union Of India And Ors on 1 May, 1978
In Narendra Kumar Khandelwal v. Union of India , it was held by the Madhya Pradesh High Court that though the complaints under Section 276B were filed in March, 1987 when failure to deduct was an offence, still the judgment of the trial Court was delivered in April, 1996 when failure to deduct was not an offence. Hence the complaints were quashed since omission results in bringing halt to all actions under the omitted provision of the Act.