Amendment status not verified — confirm the current text below against the official source.
Application of Acts to Ordinances. * * * * STATEMENT OF OBJECTS AND REASONS I Amending Act 9 of 1985.- As there is basically no difference between the repeal of a provision of law or the omission or deletion of such provision, during all these years, in all laws expression repeal or omit or delete were being used to repeal a provision of law. The Karnataka High Court has, however, recently taken the view in R. Abdul Azeez Vs. Commissioner of Income-tax, Karnataka, reported in (1981) 128 ITR 547 that the expression repeal is different from the expression omit or delete. This has led to an anomalous situation which may result in some unintended consequences. 1899: KAR. ACT 3] The Karnataka General Clauses Act, 1899 3 In order to resolve the said anomaly, it is proposed to specifically include omission and deletion within the ambit of repeal. Opportunity is taken to make a few other formal amendments. Hence the Bill. II Amending Act 13 of 2003.- It is considered necessary to prepare upto date Codal Volumes of the Karnataka Acts and to repeal all the spent Acts and amendment Acts from time to time. The Government constituted One-man Committee for the above purpose. The Committee has reviewed the Karnataka Acts for the period from 1.11.1956 to 31.12.2000 and has proposed the "Repealing and Amending Bill, 2002" which seeks to repeal the following types of Acts,- (i) Acts which amended the Karnataka Acts whether they are now in force or not; (ii) Acts which amended regional Acts which are no longer in force; (iii) Appropriation Acts as they are spent Acts; (iv) Acts which have been struck down or by necessary implication struck down by the Courts; (v) Acts which are by implication repealed by Central Acts; (vi) Acts which are temporary and spent enactments; and (vii) Acts which amend the Central Acts and regional Acts which are in force. The Bill does not include Acts which are already repealed expressly. This Bill also seeks to amend certain Acts which are considered necessary. Hence the Bill. [L.C. BILL No. 4 OF 2002] [Various entries of List II and III of the Seventh Schedule] * * * * The Karnataka General Clauses Act, 1899 [1899: KAR. ACT 3 4 1[KARNATAKA]1 ACT No. III OF 1899 THE 1[KARNATAKA]1 GENERAL CLAUSES ACT, 1899