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2014 (4) TMI 41 - HC - VAT and Sales TaxEffect of Repeal and reenactment – Reopening of assessment - Non – disclosure of returns and escapement of assessment - legislative intent - Section 6 of the General Clauses Act - Held that:- judgment in Gammon India Ltd. Versus SPL. Chief Secretary and others [2006 (2) TMI 278 - SUPREME COURT OF INDIA] followed - Whenever there is a repeal of an enactment and simultaneous reenactment, the reenactment is to be considered as reaffirmation of the old law and provisions of the repealed Act which are thus reenacted continue in force uninterruptedly unless, the reenacted enactment manifests an intention incompatible with or contrary to the provisions of the repealed Act - Such incompatibility will have to be ascertained from a consideration of the relevant provisions of the reenacted enactment and the mere absence of saving clause is, by itself, not material for consideration of all the relevant provisions of the new enactment - In other words, a clear legislative intention of the reenacted enactment has to be inferred and gathered whether it intended to preserve all the rights and liabilities of a repealed statute intact or modify or to obliterate them altogether. The argument that the proceedings were not initiated under the Repealed Act, and thus no proceedings for reassessment can be undertaken is entirely misconceived - Where assessment under the old Act is to be reopened the proceedings have to be withdrawn under the old Act - The provisions of Section 6 of the General Clauses Act have effect on repeal and such effect is enumerated u/s 81 of the U.P. VAT Act, 2008 - The proceedings drawn for reassessment in accordance with the provisions of the old Act - The petitioner has alternative remedy of filing appeal against the order u/s 55 of the U.P. VAT Act, 2008 - The writ petition is dismissed on the ground of alternative remedy – Decided against assessee.
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