Section 24 of The Delhi Motor Vehicles Taxation Act, 1962 in hindi
- (1)On and from the commencement of this Act, the Acts specified in Schedule II shall stand repealed.
- (2)The repeal of the said Acts by sub-section (1) shall not affect,--
- (a)the previous operation of the said Acts or anything duly done or suffered thereunder; or
- (b)any right, privilege, obligation or right conferred, accrued or incurred under any of the said Acts; or
- (c)any penalty, forfeiture or punishment incurred in respect of any offence committed against any of the said Acts;
- (d)any investigation, legal proceedings or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid; and any such investigation, legal proceeding or remedy may be instituted, continued or enforced and any such penalty, forfeiture or punishment may be imposed as if the said Acts had not been repealed.
- (3)Subject to the provisions contained in sub-section (2) and notwithstanding the repeal of the Punjab Motor Vehicles Taxation Act, 1924 (Punjab Act 4 of 1924), as extended to Delhi,--
- (i)every declaration delivered under that Act in respect of any motor vehicle shall be deemed to be a declaration delivered under this Act; and
- (ii)every token issued under that Act and valid immediately before the commencement of this Act, shall continue to be valid after such commencement for the unexpired portion of the period for which it has been issued.
Summary
- This section officially cancels older tax laws listed in Schedule II.
- Despite cancelling these older laws, any rights gained or penalties incurred under them are not erased.
- Any legal investigations or proceedings started under the old laws can continue as if they were not cancelled.
- Forms and tokens issued under the old 1924 Punjab Act remain valid until their time expires.
Practical examples
FAQ
1. What happens to the old tax laws?
The acts specified in Schedule II are repealed (cancelled).
2. Do I lose my rights from the old laws?
No, past rights, privileges, and obligations are not affected by the repeal.
3. Are my old tax tokens still valid?
Yes, tokens issued under the old 1924 Act continue to be valid for their unexpired period.
Test yourself
Q1.Under Section 24 of The Delhi Motor Vehicles Taxation Act, 1962, what happens to the Acts specified in Schedule II?
Q2.Under Section 24 of The Delhi Motor Vehicles Taxation Act, 1962, if a person incurred a penalty under one of the repealed Acts before this new Act started, what happens to that penalty?
Q3.Under Section 24 of The Delhi Motor Vehicles Taxation Act, 1962, what is the status of a declaration delivered under the Punjab Motor Vehicles Taxation Act, 1924?
Q4.Under Section 24 of The Delhi Motor Vehicles Taxation Act, 1962, how long do tokens issued under the old Punjab Motor Vehicles Taxation Act, 1924 continue to be valid?
Q5.Under Section 24 of The Delhi Motor Vehicles Taxation Act, 1962, are legal investigations started under the old Acts automatically stopped?