TMI Blog2014 (4) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... ons of the repealed Act - Such incompatibility will have to be ascertained from a consideration of the relevant provisions of the reenacted enactment and the mere absence of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reenacted enactment has to be inferred and gathered whether it intended to preserve all the rights and liabilities of a repealed statute intact or modify or to obliterate them altogether. The argument that the proceedings were not initiated under the Repealed Act, and thus no proceedings for reassessment can be undertaken is entirely misconceived - Where assessment under the old Act is to be reopened th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner, Grade-1, Commercial Tax, Jhansi in his notice, proposed to give permission to the Assessing Officer to reassess the trade tax under Section 21 (2) for the assessment year 2005-06. The process server reported on 18.3.2012 that the petitioner was not present at his house and that his wife and son refused to accept the notice. The notice was thus pasted on the door of the house. By the impugned order dated 19.3.2012 the Addl. Commissioner, Grade-1, Commercial Tax, Jhansi has observed that the petitoner did not appear on 19.3.2012 and that since the amount received by him from the Jal Nigam, in the relevant year was not shown in his returns, permission was given to the Assessing Officer to assess the petitoner for the assessment y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. At the same time it has saved all rights, privilege, obligation or liability acquired, accrued or incurred under the repealed Act. He relies upon Section 6 of the General Clauses Act, 1897, which provides for the effect of repeal and even if the new Act does not specifically provide for the contingencies mentioned in Section 6, the repeal shall not effect the legal proceedings and remedies, under Section 6 (e), or any right, privilege/ liabilities or punishment under the old Act. Any investigation in legal proceedings or remedy may be instituted, continued or enforced in any such penalty, forfeiture or punishment may be imposed as if the repealing Act or Regulation had not been passed. Paragraphs 41, 46 and 73 of the judgment in Gammon I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... forfeiture or punishment may be imposed as if the repealing Act or Regulation had not been passed." 46. The principle which has been laid down in this case is that whenever there is a repeal of an enactment, the consequences laid down in section 6 of the General Clauses Act will follow unless, as the section itself says, a different intention appears. In the case of a simple repeal there is scarcely any room for expression of a contrary opinion. But when the repeal is followed by fresh legislation on the same subject we would undoubtedly have to look to the provisions of the new Act, but only for the purposes of determining whether they indicate a different intention. The line of enquiry would be, not whether the new Act expressly keeps ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent year 2005-06 under Section 48 (8) of the Act by the order dated 10.3.2008. The U.P. Value Added Tax Act, 2008 come into force on January 1st, 2008. The department received information of the escapement of Rs.7,44,884/- from assessment, which was received by the petitioner, for the supply of materials to the U.P. Jal Nigam, Jhansi on which the assessment is sought to be reopened and for which permission was granted by the competent authority for reassessment. 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, on the material found by the department, the proceedings have to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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