SUSHILA N. RUNGTA (D) THR. LRS. vs TRO

Authority: Supreme Court Date: 2018-10-30 Section: 6, 116, 74 Acts: Gold (Control) Act, 1968; Gold (Control) Repeal Act, 1990; General Clauses Act; Defence of India Rules; Wealth Tax Act Result: Set Aside Citation: 1118Taxpundit170 Justices: R.F. Nariman, J. Appeal No: CIVIL APPEAL NO. 10824 OF 2018
Whether the repeal of the Gold (Control) Act, 1990 without a saving clause attracts Section 6 of the General Clauses Act to save pending proceedings --- Held: No, as the statement of objects and reasons expresses a contrary intention, rendering the show cause notice non-survivable.

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