TMI Blog2019 (1) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... effect, the proceeding initiated against the petitioner was in place and therefore, such proceeding is saved under Section 174(2)(f) of the later enactment being the AGST Act of 2017 - In view of the clear provision of Section 174 2(f), a proceeding that was initiated against the petitioner by the Superintendent of Taxes at Boxirhat Check post, continues to remain under the AVAT Act of 2003 up to the point where the Assam Board of Revenue being the Appellate Tribunal had given its final consideration. In the event, the petitioner desires the proceeding can be further continued by preferring a revision under Section 81 of the AVAT Act of 2003 or in the event, the petitioner does not desire to do so, the same comes to an end by attaining finality. The contention of petitioner that as the writ petitioner had not initiated any further proceeding, therefore, the proceeding came to an end and as such a revision is not maintainable, cannot be accepted - In the present case, the proceeding against the petitioner having been initiated under the AVAT Act of 2003, when the same was still in existence, therefore, the proceeding is saved and continues as if the AVAT Act of 2003 was not repea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vision is maintainable before the High Court and, accordingly, as a statutory revision is provided, therefore, this writ petition does not lie. 5. Mr. Saikia, also refers to Section 4 of the AVAT Act of 2003, which, inter alia, provides that the Government shall by notification w.e.f., the date specified therein constitute an appellate tribunal to exercise the power conferred on the Tribunal by or under the AVAT Act of 2003. It is stated that by an appropriate notification the Assam Board of Revenue has been designated as the Appellate Tribunal for the purpose of AVAT Act, 2003. Accordingly, the judgment and order dated 08.08.2017 of the Assam Board of Revenue has to be construed to be a Judgment and Order by the Appellate Tribunal under Section 80 of the AVAT Act, 2003. Therefore, as the said Judgment and Order dated 08.08.2017 is a judgment by the Appellate Tribunal under the provision of Section 81 of the AVAT, Act of 2003, a statutory revision is maintainable to the High Court. Accordingly, as a statutory alternative remedy in the form of revision is applicable, therefore, a writ petition against the said Judgment and Order is not maintainable. 6. Mr. OP Bhati, learned co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such:- 51. The Court examined the ambit and scope of Section 6 of the General Clauses Act, 1897 in Tulloch's case. According to the ratio of the said judgment, the principal underlying Section 6 of the General Clauses Act, 1897 is that every later enactment which supersedes an earlier one or puts an end to an earlier state of the law is presumed to intend the continuance of rights accrued and liabilities incurred under the superseded enactment unless there were sufficient indications expressed or implied in the later enactment designed to completely obliterate the earlier state of the law. 52. In view of the interpretation what follows is absolutely clear that unless a different intention appears in the repealing Act, any legal proceeding can be instituted and continued in respect of any matter pending under the repealed Act as if that Act was in force at the time of repeal. In other words, 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 repealing statute. 53. In case the repeal is followed by fresh legislation on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 39; provision stand saved. But, that does not mean that fights which are not saved by the 'savings' provision are extinguished or stand ipso facto terminated by the mere fact that a new statute repealing the old statute is enacted. Rights which have accrued are saved unless they are taken away expressly. This is the principle behind section 6(c) of the General Clauses Act, 1897. The right to carry forward losses which had accrued under the repealed Income-tax Act of 1922 is not saved expressly by section 297 of the Income-tax Act, 1961. But, it is not necessary to save a right expressly in order to keep it alive after the repeal of the Old Act of 1922. Section 6(c)saves accrued rights unless they are taken away by the repealing statute. We do not find any such taking away of the rights by section 297 either expressly or by implication. 11. In State of Assam Vs- Assam Tea Co. Ltd reported in (1970) 2 SCC 817 in paragraph 3 it has been held as under:- (3) It is unnecessary to consider whether, as suggested by counsel for the State of Assam, by virtue of sec. 336 (3) once a notification u/s. 4 of the Act of 1923 was issued, for all purposes a Town Committee became a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion Co. Ltd reported in (2017) 9 SCC 463 in paragraph-11 it has been held as under:- 11. The legislature, in its wisdom having noticed the limitation and constraints under Section 61 of the 2003 Act, made necessary amendments to the same by Act 3 of 2010 on 02.04.2010. Any interpretation saving the revisional power under Section 40 of the 1973 Act, without any proceedings pending on the relevant date, by resort to Section 4 of the Punjab General Clauses Act, 1858 would render the amendment redundant, and an exercise in futility, something which the legislature never intended to do. Such an incongruous interpretation leading to absurdity has to be avoided. 14. From the above propositions of law as regards the savings of a provision of a repealed Act what is discernible is that i. when the repeal and saving provision in the later enactment specifically provides that all such proceedings shall continue as if the repealed enactment is still in force, in such event the proceedings so initiated under the repealed enactment would continue to survive and the same be brought to its logical end by following and subjecting it to all such procedures like appeal, revision, etc., ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roceeding including that relating to an appeal, revision, review or reference instituted before or after the appointed date which shall be continued under the said amended/repealed Act as if the AGST Act of 2017 had not come into force. 17. In view of the clear provision of Section 174 2(f), a proceeding that was initiated against the petitioner by the Superintendent of Taxes at Boxirhat Check post, continues to remain under the AVAT Act of 2003 up to the point where the Assam Board of Revenue being the Appellate Tribunal had given its final consideration. In the event, the petitioner desires the proceeding can be further continued by preferring a revision under Section 81 of the AVAT Act of 2003 or in the event, the petitioner does not desire to do so, the same comes to an end by attaining finality. 18. In the aforesaid circumstances, the contention of Mr. Bhati, learned counsel for the petitioner that as the writ petitioner had not initiated any further proceeding, therefore, the proceeding came to an end and as such a revision is not maintainable, cannot be accepted. 19. Mr. Bhati in order to substantiate his submission refers to Paragraph 10 of the pronouncement of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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