Direct Tax Laws (Miscellaneous) Repeal Act, 2000

• Direct Tax Laws (Miscellaneous) Repeal Act, 2000
  • 1. Short title.
  • 2. Repeal of certain enactments.
  • 3. Savings.

Direct Tax Laws (Miscellaneous) Repeal Act, 2000

Act No. 20 of 2000

1507

[9th June, 2000]
An Act to repeal certain enactments relating to direct taxes.
Be it enacted by Parliament in the Fifty-first Year of the Republic of India as follows :
1. Short title.- This Act may be called the Direct Tax Laws (Miscellaneous) Repeal Act, 2000.
2. Repeal of certain enactments.- The enactments specified in the Schedule are hereby repealed.
3. Savings.- (1) The repeal by this Act to any enactment shall not

(a) affect any other enactment in which the repealed enactment has been applied, incorporated or referred to;

(b) affect the validity, invalidity, effect or consequences of anything already done or suffered, or any right, title, immunity, obligation or liability already acquired, accrued or incurred, or any remedy or proceeding in respect thereof, or any release or discharge of or from any debt, penalty, obligation, liability, claim or demand, or any idemnity already granted, or the proof of any past act or thing;

(c) affect any principle or rule of law, or established jurisdiction, form or course of pleading, practice or procedure, or existing usage, custom, restriction, exemption, office or appointment, notwithstanding that the same respectively may have been in any manner affirmed or recognised or derived by, in or from any enactment hereby repealed;

(d) Revive or restore any jurisdiction, office, custom, liability, right, title, restriction, exemption, usage, practice, procedure or other matter or thing not now existing or in force.

(2) The mention of particular matters in sub-section (1) shall not be held to prejudice or affect the general application of section 6 of the General Clauses Act, 1897 (10 of 1897) with regard to the effect of repeals.

THE SCHEDULE

(Sec section 2)

REPEALS