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TMI Blog1968 (10) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... 7th June, 1958. These returns were filed under section 9(3) of the Central Sales Tax Act, 1956, read with the Madhya Bharat Sales Tax Act, Samvat 2007. The Madhya Bharat Act was repealed and replaced by the Madhya Pradesh General Sales Tax Act, 1958, which came into force on 1st April, 1959. A notice in Form No. XI of the Madhya Pradesh Sales Tax (Central) Rules, 1957, was issued to the dealer on 29th August, 1961. The assessment order was passed by the Assistant Commissioner of Sales Tax on 28th November, 1961, and the dealer was held liable to pay Rs. 1,128.98 as Central sales tax. On 30th October, 1964, the Commissioner of Sales Tax initiated proceedings in revision under section 39(2) of the Madhya Pradesh General Sales Tax Act, 1958. After notice to the dealer the Commissioner on 15th April, 1965, revised the assessment and enhanced the dealer's liability by a sum of Rs. 993.06. The dealer then filed an appeal before the Tribunal which was dismissed on 20th June, 1966. Before the Commissioner as also before the Tribunal it was contended by the dealer that as the assessment related to the period when the Madhya Bharat Sales Tax Act, Samvat 2007, was in force the revision agains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals, reviews, revisions, references, penalties and compounding of offences are specifically made applicable for assessment and collection of the Central sales tax. At the time when the Central Act was enacted, the general sales tax law applicable in the area with which we are concerned was the Madhya Bharat Sales Tax Act, Samvat 2007. As stated earlier, the Madhya Bharat Act was repealed and replaced by the Madhya Pradesh General Sales Tax Act, 1958, from 1st April, 1959. It has been assumed by the Tribunal that the "general sales tax law of the appropriate State" referred to in section 9(3) of the Central Sales Tax Act is not limited to the general sales tax law in force at the time when the Central Act was enacted but includes all subsequent changes in that law as may be made from time to time by the State concerned. As the reference made to us proceeds on this basis and as no question on this point has been referred for our answer we also proceed with this reference by accepting the assumption made by the Tribunal. The Central sales tax is to be levied, assessed and collected in the same manner as the State sales tax; therefore the question referred to us has to be answered o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 1946." On these principles if section 10 of the Madhya Pradesh General Clauses Act, 1957 (which corresponds to section 6 of the Central General Clauses Act and section 7 of the Bombay General Clauses Act) had applied to the repeal of the Madhya Bharat Sales Tax Act by the Madhya Pradesh Sales Tax Act, the provisions of revision contained in section 12 of the repealed Act would have continued to apply in respect of an assessment made for the period when that Act was in force and the revision would not have been governed by section 39 of the Madhya Pradesh Act. 5.. But section 52 of the Madhya Pradesh Sales Tax Act, 1958, which is the repealing section, incorporates its own savings and thus leaves little room for application of section 10 of the Madhya Pradesh General Clauses Act, 1957. The result, however, is not different for the savings in the form they are now contained in section 52 are similar to those finding place in the General Clauses Act. Sub-section (1) which is the leading provision in section 52 reads as follows: "The Central Provinces and Berar Sales Tax Act, 1947, the Madhya Bharat Sales Tax Act, Samvat 2007, the Central Provinces and Berar Sales Tax Act, 1947 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Sub-section (1-a) so added reads as follows: "(1-a) Notwithstanding anything contained in sub-section (1) a dealer registered or licensed under any of the repealed Acts who has not been assessed to tax for any period prior to the commencement of this Act shall be assessed to tax in accordance with the provisions of the repealed Acts as if this Act has not been passed, subject however to the condition that the period prescribed therefor under the relevant provisions of the relevant repealed Acts shall extend till the expiry of five years from the date of commencement of the Madhya Pradesh General Sales Tax (Second Amendment) Act, 1964 (20 of 1964)." This sub-section makes it clear that a registered dealer in respect of a period prior to the commencement of the Madhya Pradesh Sales Tax Act has to be assessed in accordance with the provisions of the relevant repealed Act as if the Madhya Pradesh Act had not been passed. The words "as if this Act has not been passed" in sub-section (1-a) make it quite clear that the assessment proceedings in respect of a period when a repealed Act was in force will be governed by substantive as well as remedial and procedural provisions of the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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