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The State of Haryana And Others Versus Hindustan Construction Company Ltd.

2017 (9) TMI 858 - SUPREME COURT OF INDIA

Jurisdiction - power of review - whether the exercise of revisional power under Section 40 of the Haryana General Sales Tax Act, 1973 after its repeal on 1.4.2003, by the Haryana Value Added Tax, 2003 is sustainable? - Held that: - A simple repeal of an Act leaves no room for expression of a contrary opinion. However, if the repeal is followed by a fresh enactment on the same subject, the applicability of the General Clauses Act would undoubtedly require an examination of the language in the new .....

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suo-moto revisional power under Section 40 of the former Act was exercised on 07.06.2004. The repeal and saving clause in Section 61 of the Act of 2003, saved only pending proceedings under the repealed Act. The intendment clearly was that matters which stood closed under the Act of 1973 had to be given a quietus and could not be reopened. - The legislature, in its wisdom having noticed the limitation and constraints under Section 61 of the Act of 2003, made necessary amendments to the same .....

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ited on behalf of the appellants, the same have no relevance to the issue in controversy. - Appeal dismissed - decided against appellant. - Civil Appeal No(s). 10792-10794 of 2011, Civil Appeal No(s). 10795 of 2011, Civil Appeal No(s). 10808 of 2011, Civil Appeal No(s). 10805 of 2011, Civil Appeal No(s). 10807 of 2011, Civil Appeal No(s). 10804 of 2011, Civil Appeal No(s). 10796 of 2011 - Dated:- 15-9-2017 - Mr. Ranjan Gogoi And Mr. Navin Sinha JJ. Civil Appeal No(s). 10801-10802 of 2011, C .....

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Appeal No(s). 10817-10818 of 2011, Civil Appeal No(s). 10824 of 2011, Civil Appeal No(s). 10830 of 2011, Civil Appeal No(s). 10829 of 2011, Civil Appeal No(s). 10828 of 2011, Civil Appeal No(s). 10826-10827 of 2011, Civil Appeal No(s). 10825 of 2011, Civil Appeal No(s). 10821-10823 of 2011, Civil Appeal No(s). 10831 of 2011, Civil Appeal No(s). 10837 of 2011, Civil Appeal No(s). 10833 of 2011, Civil Appeal No(s). 10832 of 2011, Civil Appeal No(s). 10834-10835 of 2011, Civil Appeal No(s). 10840- .....

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eta Wadia, AOR And Mr. Shashank Tripathi, Adv., JUDGMENT NAVIN SINHA, J. The common question of law arising for consideration in this batch of appeals is whether the exercise of revisional power under Section 40 of the Haryana General Sales Tax Act, 1973 (hereinafter referred to as the Act of 1973 ) after its repeal on 1.4.2003, by the Haryana Value Added Tax, 2003 (hereinafter referred to as the Act of 2003 ), is sustainable. The appeals have, therefore, been heard together and are being dispos .....

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tion 40 of the Act of 1973. By order dated 12.07.2004, the respondent was held liable for recovery of ₹ 65,35,632/-. 3. The order for recovery having been challenged by the respondent before the High Court, it was held that resort to Section 40 of the Act of 1973, after coming into force of the new Act on 01.04.2003 was unsustainable, as the repeal and saving clause in Section 61 of the Act of 2003, saved only pending proceedings under the former. Since there were no proceedings pending ag .....

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fell within the meaning of the expression privilege, obligation or liability acquired or incurred under the repealed Act, and was therefore saved by Section 4 of the Punjab General Clauses Act, 1898. Relying on Raymond Ltd. and Anr. vs. State of Chhattisgarh & Ors., (2007) 3 SCC 79, it was contended that the revisional power conferred on the revenue in a fiscal legislation should not be construed as a stand-alone provision, but as a provision intended to enable the revisional authority to en .....

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ers. 5. Reliance was further placed on Swastik Oil Mills Ltd vs. H.B. Munshi, Deputy Commissioner of Sales Tax, Bombay, 1968 (2) SCR 492, and Gammon India Ltd. vs. Special Chief Secretary and Ors., (2006) 3 SCC 354, in support of the submission that resort to Section 40 of the Act of 1973 was saved by reason of Section 4 of the Punjab General Clauses Act, 1898. 6. Sh. P.H. Parekh, learned Senior Counsel appearing on behalf of the respondent, urged that the impugned order called for no interferen .....

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of issues. Section 61 of 2003 Act (Before Amendment) Section 61 of 2003 Act (After Amendment) (1) The Haryana General Sales Tax Act, 1973 (20 of 1973), is hereby repealed : (1) The Haryana General Sales Tax Act, 1973 (20 of 1973), is hereby repealed. Provided that such repeal shall not- (a) affect the previous operation of the Act so repealed or anything duly done or suffered thereunder; or (b) affect any right, title, privilege, obligation or liability acquired, accrued or incurred under the s .....

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action taken; and all arrears of tax and other amount due at the commencement of this Act may be recovered as if the same had accrued under this Act. (2) Notwithstanding anything contained in sub-section (1), - (a) any application, appeal, revision or other proceedings made or preferred to any authority under the said Act, and pending at the commencement of this Act, shall, after such commencement, be transferred to and disposed of by the officer or authority who would have had jurisdiction to e .....

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d of by the officer or authority who would have had jurisdiction to entertain such application, appeal, revision or other proceedings under this Act as if the said Act had been in force on the date on which such application, appeal, revision or other proceedings were made or preferred. Notwithstanding anything to the contrary contained in any judgment, decree or order of any court or other authority, where no review, revision or corrective action could be initiated or finalized in respect of any .....

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fresh enactment on the same subject, the applicability of the General Clauses Act would undoubtedly require an examination of the language in the new enactment to see if it expresses a different intention from the earlier Act. The enquiry would necessitate an examination if the old rights and liabilities are kept alive or whether the new Act manifests an intention to do away with or destroy them. If the new Act manifests a different intention, the application of the General Clauses Act will sta .....

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essment under the Act of 1973 having been completed and refund ordered, the exercise of suo-moto revisional powers under Section 40 of the same after repeal was clearly unsustainable in view of the contrary intention expressed under Section 61 of the Act of 2003, saving only pending proceedings. Section 4 of the Punjab General Clauses Act, 1858 will have no application in view of the contrary intendment expressed in Section 61 of the repealing Act. Had a contrary intention not been expressed, th .....

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