9911796707
TMI Blog2014 (8) TMI 225X X X X Extracts X X X X X X X X Extracts X X X X ..... pealed Act, (i.e., the 1975 Act) would continue to have effect as if the DVAT Act, 2004 had not been passed. It is absolutely clear that the entire provision of revision as contemplated under Section 46 of the 1975 Act including the period of limitation prescribed therein would be applicable to such revisions notwithstanding the repeal of the said Act by the DVAT Act, 2004. This was not noticed by the Court in previous judgment passed - Order Recalled - Decided in favour of assessee. - Review Pet. 420/2012 in W.P.(C) 974 /2010 - - - Dated:- 2-5-2014 - Badar Durrez Ahmed And V. K. Jain,JJ. For the Appellant : Mr. Rajesh Jain, Ms. Neetika Khanna and Mr. Sumit Batra For the Respondent : Mrs. Avnish Ahlawat and Mr. Nitesh Kumar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y inception of the DVAT Act, 2004, that is, from 01.04.2005. The entire Section 106 including the newly added sub-section (4) reads as under:- 106 Repeal and savings (1) The Delhi Sales Tax Act, 1975 (Act 43 of 1975), the Delhi Tax on Entry of Motor Vehicles into Local Areas Act, 1994 (Delhi Act 4 of 1995), the Delhi Sales Tax on Works Contract Act, 1999 (Delhi Act 9 of 1999), and the Delhi Sales Tax on Right to Use Goods Act, 2002 (Delhi Act 13 of 2002) as in force in Delhi (referred to in this section as the said Acts ), are hereby repealed. (2) Notwithstanding sub-section (1) of this section, such repeal shall not affect the previous operation of the said Acts or any right, title, entitlement, obligation or liability already a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act has not been passed. (underlining added) 3. On a plain reading of sub-section (4) of Section 106 of the DVAT Act, 2004, insofar as it applies to a case of revision, it would be evident that notwithstanding the repeal of the 1975 Act, for the purposes of a revision which relates to any period ending before the 1st day of April, 2005 or for any other purpose connected with or incidental to such revision, the repealed Act, (i.e., the 1975 Act) would continue to have effect as if the DVAT Act, 2004 had not been passed. It is absolutely clear that the entire provision of revision as contemplated under Section 46 of the 1975 Act including the period of limitation prescribed therein would be applicable to such revisions notwithstanding ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
