Section 37 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962 — Repeal of Assam Act 4 of 1939 as extended to Manipur
Bare section text
Official Legislative Text
The Assam Sales of Motor Spirit and Lubricants Taxation Act, 1939, as extended to Manipur shall stand repealed: Provided that such repeal shall not affect--
- (a)the previous operation of the said Act or anything duly done or suffered thereunder; or
- (b)any right, privilege, obligation or liability acquired, accrued or incurred under the said Act; or
- (c)any penalty, forfeiture or punishment incurred in respect of any offence committed against the said Act; or
- (d)any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid: Provided further that anything done or any action taken (including any appointment or delegation made, notification, instruction or direction issued, certificate of registration granted) under the Act hereby repealed shall be deemed to have been done or taken under the corresponding provision of this Act and shall continue to be in force accordingly unless and until superseded by anything done or any action taken under this Act.
Educational Study Layer
Summary
- This section repeals the previous tax law, which was the Assam Sales of Motor Spirit and Lubricants Taxation Act, 1939, as extended to Manipur.
- The repeal does not affect any past operations, rights, obligations, or liabilities acquired or incurred under the repealed Act.
- Penalties, forfeitures, or punishments from offences committed under the old Act are preserved and can still be enforced.
- Ongoing investigations or legal proceedings related to the old Act are not affected and can continue.
Practical examples
FAQ
1. What specific prior law is repealed by Section 37?
The Assam Sales of Motor Spirit and Lubricants Taxation Act, 1939, as extended to Manipur, is repealed.
2. If a dealer committed a tax offence under the old 1939 Act, are they let off after the repeal?
No. Any penalty, forfeiture, or punishment incurred for an offence under the old Act is not affected by the repeal, and the dealer can still be held liable.
3. Do registrations or appointments made under the old repealed Act become invalid?
No. Any registration, appointment, delegation, or other action taken under the repealed Act is deemed to have been taken under this new Act and continues to be in force until superseded.
4. What happens to pending lawsuits or tax investigations that began under the old Act?
They are not affected by the repeal. Any ongoing investigation, legal proceeding, or remedy can be continued or enforced.
Practice Quiz
Q1.Under Section 37 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, what is the status of a registration certificate granted to a dealer under the repealed Assam Sales of Motor Spirit and Lubricants Taxation Act, 1939?
Q2.Under Section 37 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, which of the following is unaffected by the repeal of the Assam Sales of Motor Spirit and Lubricants Taxation Act, 1939?
Q3.Under Section 37 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, what happens to an active tax investigation that began under the repealed 1939 Act before the 1962 Act came into force?
Q4.Under Section 37 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, which of the following acts is repealed?