TMI Blog2010 (4) TMI 975X X X X Extracts X X X X X X X X Extracts X X X X ..... on the merit. Appeal dismissed. - Writ Tax No. 427 of 2010 - - - Dated:- 13-4-2010 - RAJES KUMAR AND PANKAJ MITHAL , JJ. Heard Sri N.C. Gupta, learned counsel for the petitioner and Sri S.P. Kesarwani, learned Additional Chief Standing Counsel for the respondents. The petitioner has moved an application for amendment seeking to add certain facts and grounds in support of the grounds already taken in the writ petition for assailing the order impugned. The amendment sought is basically of legal nature and, as such, the same is allowed and the petitioner is permitted to also argue the additional grounds taken therein. By means of the present writ petition the petitioner has challenged the order dated February 5, 2010 passed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us difficulties as on one hand the pre-existing enactment may disappear while on the other hand the new enactment may not be in force or if in force may not contain sufficient provisions to deal with the rights, privileges, obligations, liabilities/penalties and remedies of the parties which may have accrued to them under the previous enactment. So the purpose of using the saving clause is to preserve certain existing rights, privileges, obligations, liabilities/ penalties and remedies which may have accrued to any party under the repealed Act, from destruction. It is only with the above intendment, a practice was developed to insert a saving clause while repealing an existing statute but when the said practice was not found to be very h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or liability acquired, accrued or incurred under the repealed Act, shall not be affected and manufacturing units enjoying benefit of exemption from payment of tax under section 4A of the repealed Act or the units enjoying facility of moratorium for payment of tax under section 8(2A) of the said Act shall be entitled to claim moratorium for payment of tax in accordance with provisions of section 42. (3) Any officer, authorised by the Commissioner under the repealed enactment, to exercise powers under section 10B and sub-section (6) of section 13A thereof, shall be deemed to have been authorised by the Commissioner to exercise such powers under section 56 and sub-section (7) of section 48 respectively. (4) Any order made or direction i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rred in respect of any offence committed against any enactment so repealed; or (e) affect any remedy, or any investigation or legal proceeding commenced before the repealing Act shall have come into operation in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid; and any such remedy may be enforced and any such investigation or legal proceeding may be continued and concluded, and any such penalty, forfeiture or punishment imposed as if the repealing Act had not been passed. A plain reading of the aforesaid provisions clearly demonstrates that even though the U.P. Trade Tax Act as a whole has been repealed but the right, privilege, obligation, liability/penalty accrued or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , which also contained virtually an identical provision regarding repeal and saving as in the U.P. Value Added Tax Act, a three-judge Bench after consideration in depth of the entire case law on the subject held that whenever there is a repeal of an enactment followed by a fresh legislation on the same subject the consequences laid down in section 6 of the General Clauses Act will follow unless a different intention is expressed in the repealing statute. It was thus further held that the simultaneous repeal of the A.P. General Sales Tax Act and the enactment of the Value Added Tax Act clearly saved the earlier provisions and consequently the rights and liabilities accrued or incurred under the repealed Act which would continue even after th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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