TMI Blog2010 (8) TMI 870X X X X Extracts X X X X X X X X Extracts X X X X ..... 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.P. No. 15931 of 2006 (Idasa India Limited v. State of Punjab), inter alia, complaining o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icer 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 was appointed as designated officer , the said notification no longer survives by virtue of repeal of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Where any Punjab Act is repealed and re-enacted with or without modification then unless it is otherwise expressly provided, any (appointment notification), order, scheme, rule, form or bye-law, (made or) issued under the repealed Act, shall, so far as it is not inconsistent with the provisions re-enacted, continue in force, and be deemed to have been (made or) issued under the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 225 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 dismissed. It is made clear that this order will not affect the merits of the contentions raised in the appeal which is said to b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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