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TMI Blog1994 (11) TMI 416X X X X Extracts X X X X X X X X Extracts X X X X ..... aid purchases the dealer had issued form IIIC to the seller certifying that it had purchased the goods in question. By the U.P. Sales Tax (Amendment and Validation) (Second) Ordinance, 1990, section 12-A of the Act was amended by enacting sub-section (2) as under: "(2) Where any dealer claims that he is not liable to tax under section 3-D in respect of any transaction of purchases (a) any declaration made or certificate issued by him admitting to be the first purchaser and accepting the liability to pay purchase tax, shall be conclusive evidence of his liability to pay the purchase tax in respect of the transaction specified in such declaration or certificate; (b) the burden of proving the existence of facts and circumstances on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tifications as amended by this Ordinance. (4) The assessing, appellate or revising authority, as the case may be, may within a period of one year from the commencement of this section or within the period specified in section 22 of the principal Act, whichever expires later, make any rectification in any order passed by it where such rectification becomes necessary in consequence of the amendment of the principal Act or the notification issued thereunder by this Ordinance: Provided that no rectification which has the effect of enhancing the assessment, penalty or other dues, shall be made unless the authority concerned has given notice to the dealer or person concerned of his intention to do so and has allowed him a reasonable opportuni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion dated October 29, 1990 is rejected. 7.. As regards the second application dated July 9, 1991, that too is barred by time because under the provisions of the Act No. 21, the application should have been moved on or before June 30, 1991. This application too is, therefore, barred by time. 8.. Further rule 12-A(2) is a rule of procedure, therefore, even though it has been given retrospective effect, it cannot be utilised for reviewing cases that have already been decided. All procedural laws have retrospective effect only to the extent that they governed all pending cases. But a procedural law even retrospective in operation cannot be applied to a case that is no longer alive. In the present case as already stated the revisions have be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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