The points that fall for consideration in these appeals are whether: (a) the scheme contemplated by and the different criter ia and standards for the determination of "ceiling area" envi s aged in the '1973 Act ' and, in particular, having regard to the limited scope of the saving provision of Section 40 thereof which, quite significantly, omits to invoke a nd attract Section 6 of the Rajasthan General Clauses Act 19 55 to the Repeal of Section 5(6A) and Chapter III B of t he '1955 Act ' must be construed and held to manifest an inte n tion contrary to and inconsistent with the keeping alive or saving of the repealed law so as to be invoked in relati on to and applied for the pending cases which had not be en concluded under the old law before the repeal; and (b) that, at all events, even if Section 6 of the Rajasth an General Clauses Act 1955 was attracted and the old law w as saved for the purpose, provisions of the old law could n ot be invoked as no right had been ,"accrued" in favour of 159 the State in relation to the surplus area determinable und er the old law nor any liability "incurred" by the land holde rs under the old law so as to support the initiation of t he proceedings for fixation of 'Ceiling area ' under the old l aw after its repeal.