Supreme Court of India
Sushila N. Rungta (d) Lrs. v. The Tax Recovery Officer-16(2) and Ors.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
We are of the view that the show cause notice dated 01.06.1971, which is the subject matter of this appeal , no longer survives.
Judgment, page 6
From the headnote
Gold (Control) Act, 1968: Repeal of the Act without the savi ng clause – Applicability of s.6 of the General Clauses Act – Held: The statement of objects and reasons makes it clear that over 22 years, the results achieved under the Act were not encoura ging and the desired objectives for which the Act was introduced h ave failed – This being the case, the repeal simpliciter will no t attract the provisions of s.6 of the General Clauses Act as a contrary intention is very clearly expressed in the statement of objects and reasons to the 1990 repeal Act – General Clauses Act – s.6 – Repeal –
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