TMI Blog2023 (3) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... is required to be filed. Therefore the provisions of Section 39(5) of the HGST Act would continue to govern the right of appeal vested in the petitioners which is saved in terms of Section 4 of the Punjab General Clauses Act (As applicable to State of Haryana). A perusal of the judgment of Khazan Chand Nathi Ram's case further shows that this Court had examined Section 61(2) of the Haryana Vat Act 2003 and concluded that Section 61(2) of the Haryana Vat Act does not give any retrospective effect to the provisions of the aforesaid Act either expressly or by necessary implication. Section 61(2) of the HVAT Act contemplates transfer of pending proceedings pertaining to application, appeal, revision or other proceedings to the authoritie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority vide interim order dated 19.06.2006 (Annexure A-2) rejected the applications and directed the appellant to pay the entire additional demand of Rs.84,88,015/- in two equal monthly installments beginning July, 2006 payable by 10th of each month alongwith security for the balance amount with the first installment. Aggrieved by the interim order dated 19.06.2006 (Annexure A- 2), the appellant preferred appeals before the Haryana Tax Tribunal on 06.07.2006 vide STA Nos. 145 146 of 2006-07 (Annexure A-3 colly). Vide ex-parte order dated 11.01.2008 (Annexure A-4), the Haryana Tax Tribunal (in short 'the Tribunal') directed the appellant to make payment in 30 days keeping in view the gross turnover. Aggrieved by this order (Annex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the demand disputed in appeal for entertainment of the appeal. Learned counsel for the State has referred to a Division Bench judgment of this Court in Khazan Chand Nathi Ram vs. State of Haryana and others, decided on 22.03.2004 wherein it has been held that the right of appeal is a vested right and it will exist on the date of commencement of lis. The lis can be said to commence under the Haryana General Sales Tax Act (HGST) on the date when return is filed or is required to be filed. Therefore the provisions of Section 39(5) of the HGST Act would continue to govern the right of appeal vested in the petitioners which is saved in terms of Section 4 of the Punjab General Clauses Act (As applicable to State of Haryana). A perusal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... expressly or by necessary intendment, no retrospective effect is sought to be given, therefore, the effect of repeal of the HGST Act is required to be examined with reference to Section 4 of the Punjab General Clauses Act, 1898 (as applicable to the State of Haryana). 35. Section 4 of the Punjab General Clauses Act, 1898 (as applicable to the State of Haryana) is the relevant provision of law in such a situation where the subsequent Act while repealing the old Act has not provided for any retrospective operation of the new Act either expressly or by implication. Section 4 of the Punjab General Clauses Act contemplates that in the absence of any contrary intention expressly or impliedly, any right, privilege, liability or obligation u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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