The High Court of Judicature at Madras while deciding the W.P. Nos. 707-716, 336-350, 779-780, 884, 1772-1788 and 2085-2087 of 2009, on 15/04/2009, in re : ISAK EBINESAR vs CHAIRMAN, CBEC, N. DELHI observed as follows : -

QUOTE: One need not take recourse to Section 6 of the General Clauses Act, for solving the riddle on hand. By an amendment introduced under Section 113 of the Finance Act, 2001, Section 159-A was inserted into the Customs Act, 1962.

Section 159-A of the Customs Act, 1962 is actually in pari materia with Section 6 of the General Clauses Act. There are only two differences between the two provisions viz., ( i ) while the General Clauses Act, speaks only about Act or Regulation, Section 159 – A of the Customs Act, speaks about Rules, Regulations, Notifications and Orders and ( ii ) while the General Clauses Act, speaks only about repeal, Section 159-A takes into account any amendment, repeal, suppression or rescission of an existing Rule, Regulation, Notification or Order.

[for full text of the judgement, please visit http://www.taxesinindia.com  and click on the citation taxind_2009_hc_mad_wp_707_716]

HIGH COURT JUDGEMENT

 VENKATRAMAN RAGGHUPATHY, Web admin.

HIGH COURT JUDGEMENTS 1962, Customs Act, Finance Act, General Clauses Act, in pari materia, Notifications, Orders, Regulation, Rules