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2008 (9) TMI 895 - HC - VAT and Sales TaxJurisdiction of the High Court to entertain appeal or revision under sections 37 and 38 of the TNGST Act 1959 - Held that - The intention of the Legislature is clear that on the coming into force of the repeal of Act No. 42 of 1992 the original provisions that were eclipsed during the currency of 1992 Act have again come into operation in the sense the superimposition of the words Special Tribunal for the words High Court faded out by giving way to the words High Court and the High Court has jurisdiction to entertain appeal or revision filed under sections 37 and 38 of the Act. By means of re-introduction of section 39 the same has to be considered by a Division Bench of the High Court. For the foregoing reasons we are of the considered view that on and from the date of repeal of 1992 Act the High Court will have jurisdiction to entertain appeal or revision under sections 37 and 38 of the TNGST Act 1959 as the provisions re-emerged as they stood prior to the coming into force of the 1992 Act. The order which is impugned in this review application has to be set aside and accordingly the same is set aside.
Issues Involved:
1. Maintainability of the writ petition filed by the assessee. 2. Jurisdiction of the High Court to entertain tax case appeals or revisions under sections 37 and 38 of the TNGST Act after the repeal of the 1992 Act. 3. Effect of the repeal of the Tamil Nadu Taxation Special Tribunal Act, 1992 on the jurisdiction and powers of the High Court. Detailed Analysis: 1. Maintainability of the Writ Petition Filed by the Assessee: The court reviewed the maintainability of the writ petition filed by the assessee challenging the order of the Tamil Nadu Sales Tax Appellate Tribunal. The Division Bench had previously held that the writ petition was maintainable in law, as the Tamil Nadu Taxation Special Tribunal Act, 1992 was repealed by the Tamil Nadu Taxation Special Tribunal (Repeal) Act, 2004. Consequently, there was no forum for hearing the revision, and judicial review under Article 226 of the Constitution was deemed appropriate. 2. Jurisdiction of the High Court to Entertain Tax Case Appeals or Revisions: The primary issue was whether the High Court had jurisdiction to entertain tax case appeals or revisions under sections 37 and 38 of the TNGST Act after the repeal of the 1992 Act. The court examined the legislative intent and statutory provisions, noting that the 1992 Act did not bring about a textual amendment to sections 37 and 38 of the TNGST Act. Instead, it created a legal fiction by substituting "Special Tribunal" for "High Court" without actual textual changes in the TNGST Act. Upon the repeal of the 1992 Act, the legal fiction ceased to exist, and the original provisions of sections 37 and 38 of the TNGST Act were revived. The court concluded that the High Court's appellate and revisional powers under these sections were re-activated, allowing it to entertain appeals and revisions as before the enactment of the 1992 Act. 3. Effect of the Repeal of the Tamil Nadu Taxation Special Tribunal Act, 1992: The court analyzed the effect of the repeal of the 1992 Act on the jurisdiction and powers of the High Court. It was observed that the intention of the Legislature was clear in ensuring that the original provisions of sections 37 and 38 of the TNGST Act would come back into operation upon the repeal of the 1992 Act. This was further supported by the provisions of the Repealing Act No. 34 of 2004, which transferred all pending matters before the Special Tribunal to the High Court, indicating that the High Court would resume its jurisdictional role. The court also referenced the legal principle that the repeal of a repealing Act does not revive anything repealed thereby unless there is a clear legislative intent to the contrary. In this case, the legislative intent was to restore the High Court's jurisdiction, as evidenced by the re-introduction of section 39, which mandated that appeals and revisions be heard by a Division Bench of the High Court. Conclusion: The court held that on and from the date of repeal of the 1992 Act, the High Court had jurisdiction to entertain appeals or revisions under sections 37 and 38 of the TNGST Act, 1959. The provisions of these sections re-emerged as they stood prior to the enactment of the 1992 Act. Consequently, the impugned order was set aside, reaffirming the High Court's authority to hear such matters. The court did not express an opinion on the reasoning of the earlier order dated April 1, 1999, in T.C. Nos. 37, 38, and 115 of 1998 due to the subsequent repeal of the 1992 Act. No costs were awarded.
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