Law:

Section:

(a) Punjab Finance Ordinance (III of 2000)-------Preamble---Punjab Finance Act (V of 1996), Preamble---Provisions of Punjab Finance Ordinance, 2000 were not retrospective in effect and provisions of Finance Act, 1996 by inception had not become non-existent by virtue of provisions of Finance Ordinance, 2000. (b) Punjab Finance Ordinance (III of 2000)--- ----S. 11 ---Punjab Finance Act (V of 1996), Ss. 8 & 9---General Clauses Act (X of 1897), S. 6---Effect of repeal---Term "repeal"---Connotation--­"Repeal" and "amendment" distinction---" Repeal" and "deletion" cannot , as a rule, have retrospective effect to undo the consequences already ensued, unless the Legislature specifically so directs ---Section 6, General Clauses Act. 1897 is an exception and provides protection to the action already taken under the old Act---Contention that since the word "delete" has been used in the Finance Ordinance, 2000, as such, it shall be deemed to be operative from 1-7-1996 when the Finance Act, 1996 was enforced, was repelled. The term 'repeal' as applied with reference to statute means the abrogation or annulling of earlier law in force by a subsequent statute. Its dictionary meaning are to abolish, to abrogate, to annul, to call back, to cancel, to dismiss, to give up, to recall, to rescind. The terms 'repeal' and 'amendment' have been distinguished to the effect that "repeal" of a law means its complete abrogation by the enactment of a subsequent statute, whereas the "amendment" of a statute means an alteration in the law already existing, leaving some part of the original still standing. The dictionary meaning of terms 'repeal' and 'delete' are almost identical and in general sense these terms are synonymous. Repeal in its wider scope includes amendment and deletion. Unnecessary Acts or their provisions are struck down by repealing and amending Acts in accordance with the social conditions prevailing in society. A 'repeal' or 'deletion' cannot, as a rule, have retrospective effect to undo the consequences already ensued, unless the Legislature specifically so directs. Section 6 of General Clauses Act is an exception and provides protection to the action already taken…

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