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TMI Blog2013 (12) TMI 1446X X X X Extracts X X X X X X X X Extracts X X X X ..... said Acts, any right, title, obligations or liabilities acquired, accrued or incurred under the previous Acts shall continue to be valid notwithstanding the repeal of the Act. - Sub-section (3) of section 89 of the Act also makes it clear that all arrears of tax, interest, penalty, fee or other amount due as on April 27, 2005 whether assessed or levied before the said date may be recovered, as if such tax, penalty, interest, fee or other amount is levied under the new Act. The appellate and revisional authorities shall also be as per the TVAT Act. Therefore, the intention of the Legislature is absolutely clear that though the recovery may be made as per the terms of the repealed Acts, the procedure for recovery and adjudication has to be th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from April 27, 2005 as per notification of the said date issued in the Tripura Gazette. The Tripura Value Added Tax Act repeals the provisions of the Tripura Sales Tax Act, 1976 and the Tripura Additional Sales Tax Act, 1990. We are concerned with section 89 of the Act which reads as follows: 89. Repeal and savings.-(1) The Tripura Sales Tax Act, 1976 (Act No. 11 of 1976), and the Tripura Additional Sales Tax Act 1990 (Act 6 of 1990) (hereinafter referred as the repealed Acts) as in force in the State of Tripura are hereby repealed from the date of commencement of this Act: Provided that such repeal shall not affect the previous operation of the said Acts or any right, title, obligation or liability already acquired, accrued or incur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed and collected under the provisions of this Act as if this Act were in force during the period. (3) All arrears of tax, interest, penalty, fee or other amount due at the commencement of this Act, whether assessed or levied before such commencement or assessed or levied after such commencement, may be recovered as if such tax, penalty, interest, fee or other amount is assessed or levied under the provisions of this Act and all methods of recovery including levy of interest, penalty or prosecution provided under this Act, shall apply to such arrears as if such amounts are assessed, levied and demanded under this Act. (4) Notwithstanding anything contained in sub-section (1), any application, appeal, revision or other proceedings made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated after the coming into force of the TVAT Act. In such a case clause (b) will apply and the assessment has to be done under the provisions of the TVAT Act as if the Act were in force during this period. We are aware that clause (b) uses the words levied, assessed and collected but we are of the considered view that the obligations or rights which are to be assessed and collected have to be assessed and levied in accordance with the repealed Acts because the new Act cannot be retrospective in operation in respect of liabilities. Therefore, though the liability may have to be assessed in accordance with the Tripura Sales Tax Act, 1976, the same will have to be assessed as per the procedure prescribed under the TVAT Act and the officers ..... X X X X Extracts X X X X X X X X Extracts X X X X
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