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TMI Blog2010 (4) TMI 979X X X X Extracts X X X X X X X X Extracts X X X X ..... Sri N.C. Gupta, learned counsel for the petitioner, has argued that the U.P. Trade Tax Act as a whole has been repealed by virtue of section 81 of the U.P. Value Added Tax Act with effect from January 1, 2008 and therefore, no such notice could have been issued under section 10B of the U.P. Trade Tax Act. Sri S.P. Kesarwani, learned Additional Chief Standing Counsel on the other hand, contended that in view of section 81(6) of the U.P. Value Added Tax Act read with section 6 of the U.P. General Clauses Act the power to revise the assessment order in exercise of power under section 10B of the U.P. Trade Tax Act stands saved in relation to the assessment in question. The dispute relates to the assessment year 2003-04. The assessment order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... privileges which may have accrued to any party under the repealed Act, from destruction. It is only with the above intendment, a practice was developed to insert a saving clause while repealing an existing statute but when the said practice was not found to be very handy, instead of providing for a saving clause every time, a provision of general implication providing for a saving clause was made in the General Clauses Act. Section 6 of the U.P. General Clauses Act is on the same lines and is in pari materia with the above provision of the General Clauses Act. Section 81 of the U.P. Value Added Tax Act while providing for the repeal of the U.P. Trade Tax Act not only saves its applicability to certain extent in a given situation but also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , to exercise powers under section 10B and subsection (6) of section 13A thereof, shall be deemed to have been authorised by the Commissioner to exercise such powers under section 56 and sub-section (7) of section 48, respectively. (4) Any order made or direction issued by the State Government or by the Commissioner under the repealed Act, for carrying out purposes thereof, to the extent the same are not inconsistent with the provisions of this Act, shall be deemed to have been issued under the provisions of this Act. (5) Any security or additional security, furnished under the provisions of the repealed Act, shall be deemed valid for the purposes under this Act only upon furnishing an undertaking from the surety to this effect in the pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pealing Act had not been passed." A plain reading of the aforesaid provisions particularly, the language of section 81(2)(b) as well as section 6(b) and (c) of the U.P. General Clauses Act clearly demonstrates that even though the U.P. Trade Tax Act as a whole has been repealed but the right, privilege or obligation acquired by any party under the repealed enactment stands unaffected and that such right or remedy be continued to be enforced as if the repealing Act has not been implemented. It is manifest that by virtue of section 6 of the U.P. General Clauses Act, the rights, liabilities and remedies accrued under the repealed enactment stand protected unless a contrary intention is expressed or implied in the later enactment to obliterate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntained virtually an identical provision regarding repeal and saving as in the U.P. Value Added Tax Act, a three-judge Bench after consideration in depth of the entire case law on the subject held that whenever there is a repeal of an enactment followed by a fresh legislation on the same subject the consequences laid down in section 6 of the General Clauses Act will follow unless a different intention is expressed in the repealing statute. It was thus further held that the simultaneous repeal of the A.P. General Sales Tax Act and the enactment of the Value Added Tax Act clearly saved the earlier provisions and consequently the rights and liabilities accrued or incurred under the repealed Act which would continue even after the repeal. Sri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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