G. EKAMBARAPPA & ORS. vs EXCESS PROFITS TAX OFFICER, BELLARY

The Supreme Court held that the Excess Profits Tax Act, 1940 ceased to apply to Bellary District after it became part of a Part 'B' State, thus constituting a repeal of the Act in that area. The Court clarified that Section 6 of the General Clauses Act applies even in cases of partial repeal, establishing that tax liability arises at the end of the chargeable accounting period, not merely upon assessment. Consequently, the notice issued under Section 15 of the Act was deemed legally valid, and the appellants remained liable for the profits that had escaped taxation.