PERPETUAL STATUTEA Statute is perpetual when no time is fixed for its duration.

Such a statute remains in force untilit is repealed expressly or impliedly. However,

there cannot be a permanent statute which cannot be touched or amended by a
subsequent legislature. It is only in this sense that the statute iscalled a perpetual
statute. A cessation of transitional legislative power has also no effect on
thecontinuance of a perpetual Act enacted during the continuance of that power.
TEMPORARY STATUTEHowever, a temporary statute is one where the duration is
specified. Such a statute expires onthe expiry of specified time unless it is earlier
repealed. However, a temporary statute may beextended from time to time by fresh
statute or by a power conferred under the original statute.However, once a
temporary statute has expired, it cannot be made effective by merely amendingthe
same. It has to be re-enacted.
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When the life of a temporary statue is merely extended, itcannot be said that any
new law has been enacted; but if the extension is accompanies by anysubstantial
amendment, it would not be a case of mere extension. The only apt manned
of reviving the expired statute is by re-enacting a statute in similar terms or by
enacting a statute
expressly saying that the expired act is herewith revived.
EFFECT OF EXPIRY OF TEMPORARY STATUTES
Section 6 of the General Clauses Act, 1897 applies only to repeal and would not
have anyapplication when a temporary statute expires. The effect of such expiry
will, therefore, dependon the construction of that statute alone. In the case of
Steavenson v. Oliver
, the dicta of JusticePark is considered as an authority on this point where it
is stated that the expiry of therestrictions imposed and the duration of its
provisions, are matters of construction.
CONSEQUENCE OF REPEAL OF STATUTE
A general provision has been made in section 6 of the General Clauses Act, 1897
and also incorresponding State legislations. The said section operates unless there
is something contrary inthe repealing statute. Section 6 applies to all types of
repeals whether express or implied, entireor partial or whether a repeal simpliciter
or a repeal accompanied by fresh legislation. It alsoapplies when a temporary
statute is repealed before its expiry but it has no application when sucha statute is
not repealed but comes to an end by expiry. It may however be noted that repeal of
arule by another rule will not attract section 6 of the General Clauses Act, 1897.
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In these two cases it has also been held that s. 6 applies only to repeals and not
to omissions.
This view may require reconsideration. However, these decisions have been
followed in GeneralFinance Co. vs. Asst. CIT AIR (2002) SC 3126, taking the view
that on omission of s. 276 DD of I.T. Act w.e.f. 1-4-1989, prosecution could not be
continued nor punishment imposed, as s. 6
was not applicable to omissions .
In absence, therefore, of operation of section 6 proceedings initiated under the
omitted rulecannot continue unless the new rule contains a saving clause to that
effect. Earlier, beforeenactment of section 6(a) and 7 the General Clauses Act, 1897

the common law rule was of revival meaning thereby that if one Act is repealed by
another Act and the repealing Act isrepealed by a third Act, the first Act would
revive. This is not the position now because of
sections 6(a) and 7 of the General Clauses Act, 1897. Thus, unless the third Act
makes anexpress provision to revive the first Act, there is no rule of revival now
applicable. It may also benoted that clauses (c) to (e) of section 6 of the General
Clauses Act, 1897 prevents obliteration of the repealed statute and keeps intact
rights acquired or accrued and the liability incurred duringits operation and permits
continuance or initiation of any legal proceedings or recourse to anyremedy which
may have been available before the repeal for enforcement of such rights
andliability. The debate, therefore, will now be what is and what is not a right
preserved by section 6of the General Clauses Act, 1897. It has to be a right acquired
or accrued and not a mere hope orexpectation. Therefore, inchoate acts done under
an Act before maturing into a right or liabilitycannot survive the repeal of the Act
followed by fresh legislation containing the saving clause to
preserve nothing done etc. under the repealed Act so as to continue under the
corresponding
provisions of the new Act in so far as they are not inconsistent with the provisions
of the newAct.