TMI Blog2018 (8) TMI 1884X X X X Extracts X X X X X X X X Extracts X X X X ..... revisional power by the authorities rather only saves the benefits granted to the industrial units during the currency of the 1973 Act in terms of provisions of Section 13(B) and 25(A) thereof and the Rules framed. The writ petition is allowed. - CWP No. 11713 of 2006 (O&M) - - - Dated:- 28-8-2018 - Hon'ble Mr. Justice Rajesh Bindal, Hon'ble Mr. Justice Amit Rawal AND Hon'ble Mr. Justice Avneesh Jhingan, JJ. For the Petitioner : Mr. Sandeep Goyal and Mr. Avneet Singh, Advocates For the Respondent : Ms. Mamta Singla Talwar, Deputy Advocate General, Haryana ORDER Rajesh Bindal, J. 1. The petitioner has filed the present petition challenging the order dated 15.5.2006 passed by the Deputy Excise Taxation Commissioner in exercise of power under Section 40 of the Haryana General Sales Tax Act, 1973 (for short, 'the 1973 Act'). 2. Assessment of the petitioner for the assessment year 2000-01 was framed by the Assessing Authority vide order dated 16.1.2003. Notice for revision of the order was issued on 17.1.2006. It is important to note here that the 1973 Act was repealed with the enactment of Haryana Value Added Tax Act, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made therein, in the years 2006 and 2010 are quoted below:- Section 61 of 2003 Act (Before Amendment) Section 61 of 2003 Act after amendment on 18.9.2006 Section 61 of 2003 Act after amendment on 2.4.2010 61. Repeal and saving.- (1) The Haryana General Sales Tax Act, 1973 (20 of 1973), is hereby repealed : 61. Repeal and saving.- (1) The Haryana General Sales Tax Act, 1973 (20 of 1973), is hereby repealed : Provided that such repeal shall not- (a) affect the previous operation of the Act so repealed or anything duly done or suffered thereunder; or (b) affect any right, title, privilege, obligation or liability acquired, accrued or incurred under the said Act; or (c) affect any act done or any action taken (including any appointment, notification, notice, order, rule, form regulation, certificate) in the exercise of any power conferred by or under the said Act; and any such act done or any action taken in the exercise of the powers conferred by or under the said Act shall be deemed to have been done or taken in the exercise of the powers conferred by or und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the said Act and the rules made thereunder shall remain in force after the appointed day and shall be used mutatis mutandis for the purpose for which it was being used before the appointed day until the State Government directs, by notification, the discontinuance of its use after such date as may be specified in the notification; (d) the provisions of section 13B and section 25A of the said Act and the rules (hereinafter referred to as the 'existing rules'), framed thereunder relating to tax concessions to industrial units shall remain in force subject to the following exceptions, restrictions and conditions, namely:- (i) an industrial unit availing the benefit of exemption from payment of tax may, in the prescribed manner, change over to deferment of payment of tax for the remaining period and the remaining extent of benefit or for such period and such extent of benefit as may be prescribed but where an industrial unit does not choose to do so, exemption to it from payment of tax shall cease to take effect on and from the appointed day and further.- (I) it shall be liable to maintain production at a level so that its annual turnover does not fall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2003, because of judgement or decree of any court or Tribunal and the said assessment or order passed under the said Act had attained finality, the limitation of five years as specified under section 40 of the said Act shall be deemed to be eight years; (b) any security in the form of cash deposit, bank guarantee, personal bond, surety bond or in any other form furnished on any day before the commencement of this Act for the payment of any tax or other dues under the said Act, shall remain in force and may be enforced after the commencement of this Act for the payment of any tax or other dues under this Act and for this purpose this Act shall be deemed to have come into force on the day such security was furnished; (c) declaration in form S.T. 38 in force under the said Act and the rules made thereunder shall remain in force after the appointed day and shall be used mutatis mutandis for the purpose for which it was being used before the appointed day until the State Government directs, by notification, the discontinuance of its use after such date as may be specified in the notification; (d) the provisions of section 13B and section ..... 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(inserted by Haryana Act No. 4 of 2004) (e) the tax chargeable under the Act of 1973 on the sale or purchase of duty entitlement pass book, effected on or before 31 st March, 2003, shall be calculated at the rate of four per cent of the turnover of sale or purchase of such goods, as the case may be, and shall be paid voluntarily without payment of interest on or before 31 st March, 2004, whereafter interest at the rate of 18 per cent per annum on the amount of tax due for the period of delay shall be charged: Provided that where a dealer has charged tax at a rate more than four per cent, the tax shall be calculated and payable at such rate; (f) the tax levied under section 6 read with section 17 of the Act of 1973 on the last purchase of paddy effected between 1 st April, 1981 and 31 st March, 2003 (both days inclusive), by a dealer liable to tax under the said Act, shall be valid notwithstanding anything to the contrary contained in any judgment, decree or order of any court or other authority, any levy, assessment, reassessment or collection of any amount by way of tax made or purportin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... form of cash deposit, bank guarantee, personal bond, surety bond or in any other form furnished on any day before the commencement of this Act for the payment of any tax or other dues under the said Act, shall remain in force and may be enforced after the commencement of this Act for the payment of any tax or other dues under this Act and for this purpose this Act shall be deemed to have come into force on the day such security was furnished; (c) declaration in form S.T. 38 in force under the said Act and the rules made thereunder shall remain in force after the appointed day and shall be used mutatis mutandis for the purpose for which it was being used before the appointed day until the State Government directs, by notification, the discontinuance of its use after such date as may be specified in the notification; (d) the provisions of section 13B and section 25A of the said Act and the rules (hereinafter referred to as the 'existing rules'), framed thereunder relating to tax concessions to industrial units shall remain in force subject to the following exceptions, restrictions and conditions, namely:- (i) an industrial u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l be paid voluntarily without payment of interest on or before 31 st March, 2004, whereafter interest at the rate of 18 per cent per annum on the amount of tax due for the period of delay shall be charged: Provided that where a dealer has charged tax at a rate more than four per cent, the tax shall be calculated and payable at such rate; (f) the tax levied under section 6 read with section 17 of the Act of 1973 on the last purchase of paddy effected between 1 st April, 1981 and 31 st March, 2003 (both days inclusive), by a dealer liable to tax under the said Act, shall be valid notwithstanding anything to the contrary contained in any judgment, decree or order of any court or other authority, any levy, assessment, reassessment or collection of any amount by way of tax made or purporting to have been made in respect of purchase of paddy effected in the said period and used in the manufacture of rice sold in course of export of goods out of the territory of India within the meaning of section 5 of the Central Act and any action taken or thing done or purporting to have been taken or done in relation to such levy, assessment, reas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here were no proceedings pending against the respondent under the Act of 1973 when the new Act came into force on 1-4-2003. The suo-moto revisional power under Section 40 of the former Act was exercised on 7-6-2004. The repeal and saving clause in Section 61 of the 2003 Act, saved only pending proceedings under the repealed Act. The intendment clearly was that matters which stood closed under the 1973 Act had to be given a quietus and could not be reopened . (emphasis supplied). 10. The assessment 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 2003 Act, 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, the issues arising for consideration would have been entirely different. The observations in State of Punjab v. Mohar Singh Pratap Singh, as extracted below are considered relevant: (1955) 1 SCR ..... X X X X Extracts X X X X X X X X Extracts X X X X
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