TMI Blog2010 (4) TMI 979X X X X Extracts X X X X X X X X Extracts X X X X ..... owever, it will be open for the petitioner to submit reply to the show-cause notice and to contest the matter on merit before the authority concerned. W.P. dismissed. - Writ Tax No. 461 of 2010 - - - Dated:- 13-4-2010 - RAJES KUMAR AND PANKAJ MITHAL , JJ. Challenge in the instant writ petition is to the undated show-cause notice (annexure 5/6 to the writ petition) whereby the petitioner has been called upon to appear on October 14, 2009 and to show cause why the assessment order dated March 24, 2006 may not be revised in exercise of power under section 10B of the U.P. Trade Tax Act, 1948. The matter would not have detained us much except for the reason that the impugned notice is said to be without jurisdiction. Sri N.C. Gupta, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t has to be examined as to what provisions or rights of the parties under the repealed enactment have been saved and further in what manner they have been re-enacted and brought about in the new Act. The object of a saving clause is to ensure that the repeal of any provision or enactment may not result in creating a vacuum as it may cause serious difficulties as on one hand the pre-existing enactment may disappear while on the other hand the new enactment may not be in force or if in force may not contain sufficient provisions to deal with the rights and remedies of the parties which may have accrued to them under the previous enactment. So the purpose of using the saving clause is to preserve certain existing rights, remedies, privilege ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in force immediately before such commencement shall, so far as it is not inconsistent with the provisions of this Act, be deemed to have been issued, made granted, done or taken under the corresponding provisions of this Act. (b) any right, privilege, obligation or liability acquired, accrued or incurred under the repealed Act, shall not be affected and manufacturing units enjoying benefit of exemption from payment of tax under section 4A of the repealed Act or the units enjoying facility of moratorium for payment of tax under section 8(2A) of the said Act shall be entitled to claim moratorium for payment of tax in accordance with the provisions of section 42. (3) Any officer, authorised by the Commissioner under the repealed enactme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of any enactment so repealed or anything duly done or suffered thereunder; or (c) affect any right, privilege, obligation or liability acquired, accrued or incurred under any enactment so repealed; or (d) affect any penalty, forfeiture or punishment incurred in respect of any offence committed against any enactment so repealed; or (e) affect any remedy, or any investigation or legal proceeding commenced before the repealing Act shall have come into operation in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid; and any such remedy may be enforced and any such investigation or legal proceeding may be continued and concluded, and any such penalty, forfeiture or punishm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion under section 10B of the repealed Act which is sought to be exercised is traceable to the new Act and is exercisable by the same authority. The repeal of the U.P. Trade Tax Act so far it relates to the revisional power under section 10B of the said Act is a misnomer as by the simultaneous re-enactment of the new Act substantially the same power of revision has been reaffirmed in the same manner and upon the same officer rendering the repeal as insignificant. In an identical controversy in relation to A.P. General Sales Tax Act, 1957 which came up for consideration before the apex court in Gammon India Ltd. v. Special Chief Secretary [2006] 145 STC 1 (SC); [2006] JT (2) SC 494 on its being repealed by the Andhra Pradesh Value Added ..... X X X X Extracts X X X X X X X X Extracts X X X X
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