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2013 (12) TMI 1446 - TRIPURA HIGH COURTWhat is the procedure to be followed for recovery of dues payable under the Tripura Sales Tax Act, 1976 after the repeal thereof and the enforcement of the Tripura Value Added Tax Act, 2004 especially in a case where the proceedings for assessment are started after the TVAT Act came into force - Held that:- A bare perusal of sub-section (1) of section 89 shows that the Tripura Sales Tax Act, 1976 and Tripura Additional Sales Tax Act, 1990 have been repealed with effect from April 27, 2005, the date of commencement of the TVAT Act. The proviso to the section, however, clearly lays down that despite the repeal of the aforesaid Acts, any right, title, obligations or liabilities acquired, accrued or incurred under the previous Acts shall continue to be valid notwithstanding the repeal of the Act. - Sub-section (3) of section 89 of the Act also makes it clear that all arrears of tax, interest, penalty, fee or other amount due as on April 27, 2005 whether assessed or levied before the said date may be recovered, as if such tax, penalty, interest, fee or other amount is levied under the new Act. The appellate and revisional authorities shall also be as per the TVAT Act. Therefore, the intention of the Legislature is absolutely clear that though the recovery may be made as per the terms of the repealed Acts, the procedure for recovery and adjudication has to be that provided under the TVAT Act. Therefore, it is only the officers under the TVAT Act who had the jurisdiction to exercise the powers under section 89(2)(b) of the Act and the order passed against the assessee is, therefore, without jurisdiction and it is accordingly set aside. - Decided in favour of assessee.
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