9911796707
TMI Blog2014 (4) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2012 under Section 21 (2) of the U.P. Trade Tax Act the petitoner was asked to appear on 19.3.2012 along with entire account books, to show cause as to why the trade tax be not demanded on an amount of Rs.7,44,884/-, which the petitoner had received from the Project Manager, Unit-36, C & DS, U.P. Jal Nigam, Jhansi, and which the petitoner did not disclose in his returns and had escaped assessment. The Addl. Commissioner, Grade-1, Commercial Tax, Jhansi in his notice, proposed to give permission to the Assessing Officer to reassess the trade tax under Section 21 (2) for the assessment year 2005-06. The process server reported on 18.3.2012 that the petitioner was not present at his house and that his wife and son refused to accept the noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mely Section 21 (2) under which notice has been issued and on which permission has been granted, have been repealed. These Sections no longer exist in the new Act. The proceedings, which were not initiated against the petitoner prior to the enforcement of the Act, cannot be continued after the enforcement of the new Act. Learned Standing Counsel submits that Section 81 has repealed the U.P. Trade Tax Act, 1948. At the same time it has saved all rights, privilege, obligation or liability acquired, accrued or incurred under the repealed Act. He relies upon Section 6 of the General Clauses Act, 1897, which provides for the effect of repeal and even if the new Act does not specifically provide for the contingencies mentioned in Section 6, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d) affect any penalty, forfeiture or punishment incurred in respect of any offence committed against any enactment so repealed; or (e) affect any investigation, legal proceeding or remedy in respect of such right, privilege, obligation, penalty, forfeiture or punishment as aforesaid. and any such investigation, legal proceeding or remedy may be instituted, continued or enforced, and any such penalty, forfeiture or punishment may be imposed as if the repealing Act or Regulation had not been passed." 46. The principle which has been laid down in this case is that whenever there is a repeal of an enactment, the consequences laid down in section 6 of the General Clauses Act will follow unless, as the section itself says, a different intentio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... self, not material for consideration of all the relevant provisions of the new enactment. In other words, a clear legislative intention of the reenacted enactment has to be inferred and gathered whether it intended to preserve all the rights and liabilities of a repealed statute intact or modify or to obliterate them altogether." In the present case the petitoner was assessed to tax for the assessment year 2005-06 under Section 48 (8) of the Act by the order dated 10.3.2008. The U.P. Value Added Tax Act, 2008 come into force on January 1st, 2008. The department received information of the escapement of Rs.7,44,884/- from assessment, which was received by the petitioner, for the supply of materials to the U.P. Jal Nigam, Jhansi on which the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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