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2018 (8) TMI 1884 - HC - VAT and Sales TaxValidity of assessment notice - Section 40 of the Haryana General Sales Tax Act, 1973 - repeal of the 1973 Act with enactment of the 2003 Act with effect from 1.4.2003 - Section 61(2)(d) of the 2003 Act - HELD THAT:- In the case in hand, it is undisputed fact on record that notice for revision of the order of assessment was issued to the petitioner after the repeal of the 1973 Act and enactment of 2003 Act, on 15.5.2006, which is much after the repeal of the 1973 Act. It was held in the case of THE STATE OF HARYANA AND OTHERS VERSUS HINDUSTAN CONSTRUCTION COMPANY LTD. [2017 (9) TMI 858 - SUPREME COURT], the proceedings initiated against the petitioner for revision of the order of assessment as well as the order passed are without jurisdiction and deserve to be set aside. There is no merit in the contention raised by learned counsel for the State that in the case of the petitioner provision of Section 61(2)(d) of the 2003 Act will be applicable, as the aforesaid provision does not deal with exercise of revisional power by the authorities rather only saves the benefits granted to the industrial units during the currency of the 1973 Act in terms of provisions of Section 13(B) and 25(A) thereof and the Rules framed. The writ petition is allowed.
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