Repeal and saving
Section 174 of the Arunachal Pradesh Goods and Services Tax Act, 2017 deals with repeal and saving. Save as otherwise provided in this Act, on and from the date of commencement of this Act, (i) the Arunachal Pradesh Goods Tax Act, 2005, except in respect of goods included in the Entry 54 of the State List of the Seventh Schedule to the Constitution, (ii) the Arunachal Pradesh Entry Tax Act, 2010,
(1) Save as otherwise provided in this Act, on and from the date of commencement of this Act, (i) the Arunachal Pradesh Goods Tax Act, 2005, except in respect of goods included in the Entry 54 of the State List of the Seventh Schedule to the Constitution, (ii) the Arunachal Pradesh Entry Tax Act, 2010, (hereafter referred to as the repealed Acts) are hereby repealed.
(2) The repeal of the said Acts and the amendment of the Acts specified in section 173 (hereafter referred to as "such amendment" or "amended Act", as the case may be) to the extent mentioned in 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force or existing at the time of such amendment or repeal; or (b) affect the previous operation of the amended Acts or repealed Acts and orders or anything duly done or suffered thereunder; or (c) affect any right, privilege, obligation, or liability acquired, accrued or incurred under the amended Acts or repealed Acts or orders under such repealed or amended Acts: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as an incentive against investment through a notification shall not continue as privilege if the said notification is rescinded on or after the appointed day; or (d) affect any tax, surcharge, penalty, fine, interest as are due or may become due or any forfeiture or punishment incurred or inflicted in respect of any offence or violation committed against the provisions of the amended Acts or repealed Acts; or (e) affect any investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and any other legal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 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; or (f) affect any proceedings including that relating to an appeal, revision, review or reference, instituted before, on or after the appointed day under the said amended Acts or repealed Acts and such proceedings shall be continued under the said amended Acts or repealed Acts as if this Act had not come into force and the said Acts had not been amended or repealed.
(3) The mention of the particular matters referred to in section 173 and subsection (1) of this section shall not be held to prejudice or affect the general application of the Arunachal Pradesh Interpretation and General Clauses Act, 1982 with regard to the effect of repeal.
Section 174, The Arunachal Pradesh Goods and Services Tax Act, 2017 (Act 6 of 2019).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Questions about Section 174
What does Section 174 of the Arunachal Pradesh Goods and Services Tax Act deal with?
Section 174 of the Arunachal Pradesh Goods and Services Tax Act is headed "Repeal and saving". Save as otherwise provided in this Act, on and from the date of commencement of this Act, (i) the Arunachal Pradesh Goods Tax Act, 2005, except in respect of goods included in the Entry 54 of the State List of the Seventh Schedule to the Constitution, (ii) the Arunachal Pradesh Entry Tax Act, 2010,
How do I find court cases under Section 174 of the Arunachal Pradesh Goods and Services Tax Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Arunachal Pradesh Goods and Services Tax Act 174, section 174 Arunachal Pradesh Goods and Services Tax Act, section 174 of the Arunachal Pradesh Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 174 of the Arunachal Pradesh Goods and Services Tax Act, and has it changed?
Its own text turns on section 173 (Amendment of certain Acts), so none of them can safely be read on its own.
When was the Arunachal Pradesh Goods and Services Tax Act enacted?
Arunachal Pradesh Goods and Services Tax Act was enacted in 2019 as Act 6 of 2019. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
- 2. 4802 words
- 142. Miscellaneous transitional provisions1926 words
- 54. Refund of tax1754 words
- 140. Transitional arrangements for input tax credit1215 words
- 79. Recovery of tax1111 words
- 17. Apportionment of credit and blocked credits1022 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Read from the Government's own scanned gazette with Azure Document Intelligence, and shown whole: the section numbering on the scan does not hold together (starts at 3), and a wrong split would file one section's words under another section's number. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/5aec64cd-25cf-4377-925c-ea2de91fe61b.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/d1b487fc-d81f-4024-b65b-0ac0b083a20c/content). This page is not a substitute for legal advice.