An Act to repeal certain enactments and to amend certain
other enactments relating to levy of cess on certain items.
it enacted by Parliament in the Fifty-seventh Year of the Republic of
India as follows:-
This Act may be called the Cess Laws (Repealing and Amending) Act, 2006.
The enactments specified in the First Schedule are hereby repealed to
the extent mentioned in the fourth column thereof.
of certain enactments.
The enactment specified in the Second Schedule is hereby amended to the
extent and in the manner mentioned in the fourth column thereof.
(1) The repeal or amendment by this Act of any enactment shall not- Savings.
affect any other enactment in which the repealed enactment has been applied,
incorporated or referred to;
affect the validity, invalidity, effect or consequences of anything already
done or suffered, or any right, title, 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;
affect any principle or rule of law, or established jurisdiction, form
or course of pleading, practice or procedure, or existing usage, custom,
privilege, 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or derived by, in or from any enactment hereby repealed;
revive or restore any jurisdiction, office, custom, liability, right,
title, privilege, restriction, exemption, usage, practice, procedure or
other matter or thing not now existing or in force.
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, with regard to the effect of repeals.
Amendment of Act
26 of 1975.
10 of 1897.
|Collection and payment of arrears of duties.
5. Notwithstanding the repeal of the enactments specified
in the First Schedule or the amendments in the enactment as specified
in the Second Schedule, the proceeds of duties levied under the said enactments
immediately preceding the date on which the Cess Laws
(Repealing and Amending) Bill, 2006 receives the assent of the President,-
(i) if collected by the collecting agencies but not paid into the Reserve
Bank of India; and
if not collected by the collecting agencies,
be paid or as the case may be, collected and paid into the Reserve Bank
of India for being credited to the Consolidated Fund of India.