Union Duties of Excise (Electricity) Distribution Repeal Act, 2006



[No. 30 OF 2006]

[13th July, 2006]


An Act to repeal the Union Duties of Excise (Electricity) Distribution Act, 1980 Be it enacted by Parliament in the Fifty-seventh Year of the Republic of India as follows:-

Prefatory Note-Statement of Objects and Reasons.-The Commission on Review of Administrative Laws headed by Shri. P.C. Jain, in the Report submitted to the Government on 30th September, 1998, recommended, inter alia, the repeal of the Union Duties of Excise (Electricity) Distribution Act, 1980.

2. The aforesaid recommendations of the Commission on Review of Administrative Laws were examined by the Department of Revenue and it was found that the said enactment had no further application and is obsolete.

3. The Bill proposes to repeal the aforesaid enactment to remove the obsolete law from the statute book. The Bill seeks to achieve the above objects.


1. Received the assent of the President on July 13, 2006 and published in the Gazette of India, Extra., Part II, Section 1, dated 14th July, 2006, pp. 1-2, No. 36

1. Short title.

This Act may be called the Union Duties of Excise (Electricity) Distribution Repeal Act, 2006.

2. Repeal of Act 14 of 1980.

The Union Duties of Excise (Electricity) Distribution Act, 1980 is hereby repealed.

3. Savings.

(1) The repeal by this Act of the repealed enanctment shall not affect any other enactment in which the replaced enactment has been applied, incorporated or referred to;

and this Act shall not affect the validity, invalidity, effect or consequences of anything already done or suffered, or any right, title, obligation or liability already acquired, accrued or incurred, or any remedy or proceedings in respect thereof, or any release or discharge of or from any debt, penalty, obligation, liability, claim or demand, or any indemnity already granted, or the proof of any past act or thing;

nor shall this Act affect any principle or rule of law, or established jurisdiction, form or course of pleading, practice or procedure, or existing usage, custom, privilege, restriction, exemption, office or appointment, notwithstanding that the same respectively may have been in any manner affirmed or recognized or derived by, in or from the enactment hereby repealed;

nor shall the repeal by this Act of the enactment revive or restore any jurisdiction, office, custom, liability, right, title, privilege, restriction, exemption, usage, practice, procedure or other matter or thing not npw existing or in force.

(2) Sub-section (1) shall not be held to prejudice or affect the general application of Section 6 of the General Clauses Act, 1897 (10 of 1897) with regard to the effect of repeal of this Act.

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