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2010 (4) TMI 975 - HC - VAT and Sales TaxPenalty order under section 15A(1)(l) of the U.P. Trade Tax Act challenged on the ground of being without jurisdiction, inasmuch as the U.P. Trade Tax Act has been repealed and has ceased to be in existence Held that:- No case for interference with the impugned order of penalty dated February 5, 2010 is made out, inasmuch as the U.P. Value Added Tax Act while repealing the U.P. Trade Tax Act keeps alive the old rights, liabilities, privileges, obligations, liability/penalty and the remedies under the repealed enactment. However, the petitioner is at liberty to assail the impugned order in an appropriate statutory forum on the merit. Appeal dismissed.
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