GST Jamku AIRepeal and saving.
Section 174(1)
Save as otherwise provided in this Act, on and from the date of commencement of this Act, the Central Excise Act, 1944 (1 of 1944) (except as respects goods included in entry 84 of the Union List of the Seventh Schedule to the Constitution), the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (16 of 1955), the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978), and the Central Excise Tariff Act, 1985 (5 of 1986) (hereafter referred to as the repealed Acts) are hereby repealed.
As of the commencement of this Act, several earlier laws, namely the Central Excise Act, 1944 (1 of 1944), excluding goods in entry 84 of the Union List of the Seventh Schedule to the Constitution, the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (16 of 1955), the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978), and the Central Excise Tariff Act, 1985 (5 of 1986) (hereafter referred to as the repealed Acts), are null and void, except as specified in this Act.
Ensuring Continuity
After the commencement of this Act, the aforementioned repealed Acts cease to have legal effect. However, any actions or proceedings initiated under these repealed Acts before the commencement of this Act shall continue to be governed by the provisions of those repealed Acts.
Conclusion
In essence, this section marks the end of the aforementioned earlier laws, making way for the application of the provisions outlined in the current Act. It ensures a smooth transition while addressing the legal status of ongoing matters related to the repealed Acts.
Section 174(2)
The repeal of the said Acts and the amendment of the Finance Act, 1994 (32 of 1994) (hereafter referred to as "such amendment" or "amended Act", as the case may be) to the extent mentioned in the sub-section (1) or section 173 shall not—
(a) revive anything not in force or existing at the time of such amendment or repeal; or
(b) affect the previous operation of the amended Act or repealed Acts and orders or anything duly done or suffered thereunder; or
(c) affect any right, privilege, obligation, or liability acquired, accrued or incurred under the amended Act or repealed Acts or orders under such repealed or amended Acts:
Provided that any tax exemption granted as an incentive against investment through a notification shall not continue as privilege if the said notification is rescinded on or after the appointed day; or
(d) affect any duty, tax, surcharge, fine, penalty, interest as are due or may become due or any forfeiture or punishment incurred or inflicted in respect of any offence or violation committed against the provisions of the amended Act or repealed Acts; or
(e) affect any investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and any other legal proceedings or recovery of arrears or remedy in respect of any such duty, tax, surcharge, penalty, fine, interest, right, privilege, obligation, liability, forfeiture or punishment, as aforesaid, and any such investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and other legal proceedings or recovery of arrears or remedy may be instituted, continued or enforced, and any such tax, surcharge, penalty, fine, interest, forfeiture or punishment may be levied or imposed as if these Acts had not been so amended or repealed;
(f) affect any proceedings including that relating to an appeal, review or reference, instituted before on, or after the appointed day under the said amended Act or repealed Acts and such proceedings shall be continued under the said amended Act or repealed Acts as if this Act had not come into force and the said Acts had not been amended or repealed.
The repeal of the mentioned Acts and the changes made in the Finance Act, 1994, as specified in section 173(1), will not have certain effects, ensuring a smooth transition.
Non-Revival of Past Provisions
(a) The repeal or amendment won't bring back anything that was not in effect or existing at the time of the amendment or repeal.
Preservation of Previous Operations
(b) The changes won't impact the previous operation of the amended Act or the repealed Acts, including any actions taken under them.
Protection of Rights and Obligations
(c) Any rights, privileges, obligations, or liabilities acquired, accrued, or incurred under the amended Act or repealed Acts will remain unaffected.
Exceptions to Continuity:
Impact on Tax Exemptions
(d) Any tax exemption granted through a notification ceases to be a privilege if the notification is rescinded on or after the appointed day.
Continuation of Legal Proceedings
(e) Any ongoing investigations, inquiries, verifications, assessments, adjudications, or legal proceedings related to duties, taxes, penalties, fines, interests, rights, privileges, obligations, liabilities, forfeitures, or punishments will proceed as if the Acts had not been amended or repealed.
Preservation of Ongoing Proceedings
(f) Any proceedings, including appeals, reviews, or references, initiated before, on, or after the appointed day under the amended or repealed Acts, will continue under those Acts as if this new Act had not come into force.
Section 174(3)
The mention of the particular matters referred to in sub-sections (1) and (2) 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 repeal.
In the legal realm, Section 174(3) plays a crucial role in ensuring that specific matters outlined in sub-sections (1) and (2) don't undermine the broader application of another law, namely section 6 of the General Clauses Act, 1897 (Act 10 of 1897). Let's break it down for clarity.
When we refer to the particular matters described in sub-sections (1) and (2) of Section 174, it's essential to understand that these mentions don't override or negatively impact the general principles laid out in section 6 of the General Clauses Act, 1897.
Understanding the General Clauses Act
The General Clauses Act, 1897, contains provisions that apply across various statutes, ensuring consistency and coherence in legal interpretation. Section 6 of this Act specifically addresses the effects of repeal, and Section 174(3) emphasizes that the specifics outlined in the former sections shouldn't interfere with the broader principles established in the General Clauses Act.
In simpler terms, while Sections 1 and 2 address specific matters, Section 174(3) makes it clear that these specifics shouldn't overshadow the general rules laid out in the General Clauses Act, ensuring a harmonious legal framework.
By incorporating Section 174(3), the law aims to maintain a balance between detailed provisions and overarching legal principles, providing a comprehensive and coherent structure for legal interpretation and application.