Madras (1), relating to temporary
enactments, in, the following words :--
"The general rule in regard to a temporary statute is that, in the absence ... only to repealed statutes and not to expiring statutes, and that the
general rule in regard to the expiration of a temporary statute is that
Madras (1), relating to temporary enactments, in, the
following words :--
"The general rule in regard to a temporary statute is that, in the absence ... only to repealed
statutes and not to expiring statutes, and that the general rule in regard to the
expiration of a temporary statute is that
Acid is bad in law since the demand is based on temporary statute namely Notification No. 104/2000-Cus. dated 21-7-2000 which ... unsustainable.
L.5 It is well settled that when a temporary statute expires, Section 6 of the General Clauses Act, 1897, which in terms
without any express repeal and this notification is a temporary statute. Section 159A of the Customs Act, 1962, does not apply to temporary statutes ... General Clauses Act is not applicable to temporary statute, for the same reason Section 159A of the Customs Act is also not applicable to temporary
Madras (1), relating to temporary
enactments, in, the following words :--
"The general rule in regard to a temporary statute is that, in the absence ... only to repealed statutes and not to expiring statutes, and that the
general rule in regard to the expiration of a temporary statute is that
Madras (1), relating to temporary
enactments, in, the following words :--
"The general rule in regard to a temporary statute is that, in the absence ... only to repealed statutes and not to expiring statutes, and that the
general rule in regard to the expiration of a temporary statute is that
order, "the general rule in regard to temporary statutes is that in the absence of the special provision to the contrary proceedings which ... only in the nature of a temporary statute. Hence the above principle enunciated by the Hon'ble Supreme Court clearly applies in the absence
statute does not obliterate the rights or obligations under that statute. The nature of the right and obligations resulting from the provisions of the temporary ... held that:
...in considering the effect of the expiration of a temporary statute, it would be unsafe to lay down any inflexible rule
included abrogation or deletion of a provision in an existing statute. Referring to the decision of the Supreme Court in S.L. Srinivasa Jute Twine ... held therein that Rayala Corporation case related to a temporary statute and that there was a presumption that legislature would never intend evasion
judgment in the case of Rayala Corporation which dealt with a temporary statute. Moreover, it had relevance to the Central Excise Rules which are delegated
