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TMI Blog2010 (8) TMI 870X X X X Extracts X X X X X X X X Extracts X X X X ..... ion seeks quashing of order of assessment dated August 25, 2009, raising demand of tax. The case of the petitioner is that for the assessment year 2005-06, an assessment was made under the provisions of the Punjab Value Added Tax Act, 2005 (for short, "the Act") by the Excise and Taxation Officer, Mansa, acting as designated officer under section 3 of the Act. The petitioner filed C. W. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a jurisdictional issue that the officer making the assessment was not "designated officer" under section 2(i) read with section 3(1) of the Act. It is submitted that even though notification dated March 31, 2005 was issued under section 3 of the Punjab Value Added Tax Ordinance, 2005 (for short, "the Ordinance"), in terms of which the officer who passed the order of assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Act, 1897 (the Central Act) provides as under: "22. Continuation of orders, etc., issued under enactments repealed and re-enacted.--Where any Punjab Act is repealed and re-enacted with or without modification then unless it is otherwise expressly provided, any (appointment notification), order, scheme, rule, form or bye-law, (made or) issued under the repealed Act, shall, so far as it is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IR 1997 SC 412, Commissioner of Income-tax, Bangalore v. Venkateswara Hatcheries (P.) Ltd. [1999] 237 ITR 174 (SC); AIR 1999 SC 1225 and State of Punjab v. Mohar Singh Pratap Singh AIR 1955 SC 84. In view of the above, there is no merit in the contention that the notification, appointing designated officers lapsed after the Ordinance was re-enacted in the form of the Act. The petition is dismiss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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