9911796707
TMI Blog1967 (8) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... d turnover was issued only on 8th October, 1963. The contention of the assessee is that the department had no right to issue such a notice after 31st March, 1963. 3.. Section 4 of the Interpretation and General Clauses Act, 1125, according to the department, will sustain the proceedings impugned before us. That section corresponds to section 6 of the General Clauses Act, 1897, and reads as follows: "Where any Act repeals any enactment hitherto made or hereafter to be made, then, unless a different intention appears, the repeal shall not- (a) revive anything not in force or existing at the time at which the repeal takes effect; or (b) affect the previous operation of any enactment so repealed or anything duly done or suffered thereunder ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the assessee, section 4 of the Interpretation and General Clauses Act, 1125, will not have any application and the controversy will have to be resolved solely on the basis of section 61 of the Kerala General Sales Tax Act, 1963. The question for determination, therefore, is whether a "different intention" is manifest in section 61 or not. 6.. It is common ground that sub-section (1) of section 61 alone is material for the determination of this case. That sub-section reads as follows: "The General Sales Tax Act, 1125 (Act 11 of 1125), is hereby repealed: Provided that such repeal shall not affect the previous operation of the said Act or any right, title, obligation or liability already acquired, accrued or incurred thereunder, and sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s operation of the said Act or any right, title, obligation or liability already acquired, accrued or incurred thereunder prior to the repeal on Ist April, 1963. The right of the department to assess the escaped turnover and the liability of the assessee to be assessed in respect of that turnover, which was in existence when the General Sales Tax Act, 1125, was in force, is specifically preserved by the first portion of the proviso to sub-section (1) of section 61 and there is nothing in the remaining portion of that proviso which can in any way be construed as manifesting a "different intention" within the meaning of that expression as used in section 4 of the Interpretation and General Clauses Act, 1125. 9.. The period of limitation whic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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