ACT NO. 20 OF 2000

[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:–

Short title.–This Act may be called the Direct-tax Laws (Miscellaneous) Repeal Act, 2000.
Repeal of certain enactments.–The enactments specified in the Schedule are hereby repealed.
Savings.–(1) The repeal by this Act of 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(a) affect any other enactment in which the repealed enactment has been applied, incorporated or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 indemnity already granted, or the proof of any past act or thing;

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derived by, in or from any enactment hereby repealed;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.