section 102
Repeal and savings
The Lakshadweep Excise Regulation, 2026Tax2026104 sections8 chapters
Chapter VIII MISCELLANEOUS
Statutory text
- (1) The Lakshadweep Prohibition Regulation, 1979 is hereby repealed.
- (2) The repeal of the Lakshadweep Prohibition Regulation, 1979 (herein referred to as the repealed Regulation),
- (a) shall not affect the previous operation of the repealed Regulation or the rules made thereunder in respect of anything duly done or suffered thereunder;
- (b) shall not affect any right, privilege, obligation or liability acquired, accrued or incurred under the repealed Regulation or the rules made or orders issued thereunder; and
- (c) the provisions of the repealed Regulation shall continue to apply to any proceeding, inquiry or appeal pending immediately before the commencement of this Regulation, as if the repealed Regulation has not been repealed.
- (3) Without prejudice to the provisions of sub-section (2), the provisions of section 6 of the General Clauses Act, 1897 shall apply with regard to the effect of repeal.
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