Section 73 of DSTA : Section 73: Repeal And Savings

DSTA

JavaScript did not load properly

Some content might be missing or broken. Please try disabling content blockers or use a different browser like Chrome, Safari or Firefox.

Explanation using Example

Imagine a business in Delhi, ABC Traders, was assessed for sales tax under the old Bengal Finance (Sales Tax) Act, 1941, and found to owe additional taxes for the year 1974. ABC Traders disagreed with the assessment and filed a revision application with the Commissioner. However, before the Commissioner could decide on the application, The Delhi Sales Tax Act, 1975 came into force, repealing the Bengal Finance (Sales Tax) Act, 1941.

Under Section 73 of the new Act, the repeal of the old Act d...

Login to access all pages and read more content.

To disable ads and read rest of the premium content, subscribe to KanoonGPT Pro.

🚀 Special Offer! Enjoy 1 Year of Ad-Free Browsing with any subscription.
KanoonGPT is now faster and smarter, powered by upgraded servers.
Subscribe today and unlock all new features!
Update: Discover how KanoonGPT revolutionizes legal research! Watch our demo video on the homepage to see how you can chat with various legal sections using our innovative hybrid AI search. Enjoy free unlimited AI access for a limited time!
Update: Page bookmarking and open in new tab is now supported! Simply use your browser's bookmark manager to save this page for quick access later.
Update: We're building AI tools for the Indian Law community. Help shape the future by filling out this quick form for a chance to get a free 1-year usage of the requested tool.

Download Digital Bare Acts on mobile or tablet with "Kanoon Library" app

Kanoon Library Android App - Play Store LinkKanoon Library iOS App - App Store Link