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TMI Blog2018 (8) TMI 1879X X X X Extracts X X X X X X X X Extracts X X X X ..... There is no merit in the contention raised by learned counsel for the State that in the case of the petitioner provision of Section 61(2)(d) of the 2003 Act will be applicable, as the aforesaid provision does not deal with exercise of revisional power by the authorities rather only saves the benefits granted to the industrial units during the currency of the 1973 Act in terms of provisions of Section 13(B) and 25(A) thereof and the Rules framed thereunder. Any application, appeal, revision have not been referred to in the aforesaid sub-section. Petition allowed. - CWP No. 12139 of 2006 (O&M) - - - Dated:- 28-8-2018 - Mr. Rajesh Bindal, Mr. Amit Rawal And Mr. Avneesh Jhingan, JJ. Mr. Sandeep Goyal and Mr. Avneet Singh, Advocates, for the petitioner. Ms. Mamta Singla Talwar, Deputy Advocate General, Haryana. Rajesh Bindal, 1. The petitioner has filed the present petition challenging the order dated 27.3.2006 passed by the Deputy Excise Taxation Commissioner in exercise of power under Section 40 of the Haryana General Sales Tax Act, 1973 (for short, 'the 1973 Act'). 2. Assessment of the petitioner for the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner unit was availing tax concession granted to the industrial unit. 6. Heard learned counsel for the parties and perused the records. 7. Section 61 of the 2003 Act in the year 2003 and the amendments made therein, in the years 2006 and 2010 are quoted below:- Section 61 of 2003 Act (Before Amendment) Section 61 of 2003 Act after amendment on 18.9.2006 Section 61 of 2003 Act after amendment on 2.4.2010 61. Repeal and saving.- (1) The Haryana General Sales Tax Act, 1973 (20 of 1973), is hereby repealed : 61. Repeal and saving.- (1) The Haryana General Sales Tax Act, 1973 (20 of 1973), is hereby repealed : Provided that such repeal shall not- (a) affect the previous operation of the Act so repealed or anything duly done or suffered thereunder; or (b) affect any right, title, privilege, obligation or liability acquired, accrued or incurred under the said Act; or (c) affect any act done or any action taken (including any appointment, notification, notice, order, rule, form regulation, certificate) in the exercise of any power conferred by or unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y tax or other dues under this Act and for this purpose this Act shall be deemed to have come into force on the day such security was furnished; (c) declaration in form S.T. 38 in force under the said Act and the rules made thereunder shall remain in force after the appointed day and shall be used mutatis mutandis for the purpose for which it was being used before the appointed day until the State Government directs, by notification, the discontinuance of its use after such date as may be specified in the notification; (d) the provisions of section 13B and section 25A of the said Act and the rules (hereinafter referred to as the 'existing rules'), framed thereunder relating to tax concessions to industrial units shall remain in force subject to the following exceptions, restrictions and conditions, namely:- (i) an industrial unit availing the benefit of exemption from payment of tax may, in the prescribed manner, change over to deferment of payment of tax for the remaining period and the remaining extent of benefit or for such period and such extent of benefit as may be prescribed but where an industrial unit does not choose to do so, exemption to it from payment of tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... corrective action could be initiated or finalized in respect of any assessment, order, proceedings under the said Act prior to or after 1st April, 2003, because of judgement or decree of any court or Tribunal and the said assessment or order passed under the said Act had attained finality, the limitation of five years as specified under section 40 of the said Act shall be deemed to be eight years; (b) any security in the form of cash deposit, bank guarantee, personal bond, surety bond or in any other form furnished on any day before the commencement of this Act for the payment of any tax or other dues under the said Act, shall remain in force and may be enforced after the commencement of this Act for the payment of any tax or other dues under this Act and for this purpose this Act shall be deemed to have come into force on the day such security was furnished; (c) declaration in form S.T. 38 in force under the said Act and the rules made thereunder shall remain in force after the appointed day and shall be used mutatis mutandis for the purpose for which it was being used before the appointed day until the State Government directs, by notification, the discontinuance of its use aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t No. 4 of 2004) (e) the tax chargeable under the Act of 1973 on the sale or purchase of duty entitlement pass book, effected on or before 31st March, 2003, shall be calculated at the rate of four per cent of the turnover of sale or purchase of such goods, as the case may be, and shall be paid voluntarily without payment of interest on or before 31st March, 2004, whereafter interest at the rate of 18 per cent per annum on the amount of tax due for the period of delay shall be charged: Provided that where a dealer has charged tax at a rate more than four per cent, the tax shall be calculated and payable at such rate; (f) the tax levied under section 6 read with section 17 of the Act of 1973 on the last purchase of paddy effected between 1st April, 1981 and 31st March, 2003 (both days inclusive), by a dealer liable to tax under the said Act, shall be valid notwithstanding anything to the contrary contained in any judgment, decree or order of any court or other authority, any levy, assessment, reassessment or collection of any amount by way of tax made or purporting to have been made in respect of purchase of paddy effected in the said period and used in the manufacture of rice sold ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emain in force and may be enforced after the commencement of this Act for the payment of any tax or other dues under this Act and for this purpose this Act shall be deemed to have come into force on the day such security was furnished; (c) declaration in form S.T. 38 in force under the said Act and the rules made thereunder shall remain in force after the appointed day and shall be used mutatis mutandis for the purpose for which it was being used before the appointed day until the State Government directs, by notification, the discontinuance of its use after such date as may be specified in the notification; (d) the provisions of section 13B and section 25A of the said Act and the rules (hereinafter referred to as the 'existing rules'), framed thereunder relating to tax concessions to industrial units shall remain in force subject to the following exceptions, restrictions and conditions, namely:- (i) an industrial unit availing the benefit of exemption from payment of tax may, in the prescribed manner, change over to deferment of payment of tax for the remaining period and the remaining extent of benefit or for such period and such extent of benefit as may be prescribed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 17 of the Act of 1973 on the last purchase of paddy effected between 1st April, 1981 and 31st March, 2003(both days inclusive), by a dealer liable to tax under the said Act, shall be valid notwithstanding anything to the contrary contained in any judgment, decree or order of any court or other authority, any levy, assessment, reassessment or collection of any amount by way of tax made or purporting to have been made in respect of purchase of paddy effected in the said period and used in the manufacture of rice sold in course of export of goods out of the territory of India within the meaning of section 5 of the Central Act and any action taken or thing done or purporting to have been taken or done in relation to such levy, assessment, reassessment or collection, shall be deemed to be as valid and effective as if such levy, assessment, re-assessment or collection, had been made or action taken or thing done under the said Act, and accordingly- (i) all acts, proceedings or things done or action taken by the State Government or by any officer of the State Government or by any authority, in connection with the levy, assessment, reassessment or collection of such tax shall, for a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the Act of 1973 having been completed and refund ordered, the exercise of suo-moto revisional powers under Section 40 of the same after repeal was clearly unsustainable in view of the contrary intention expressed under Section 61 of the 2003 Act, saving only pending proceedings. Section 4 of the Punjab General Clauses Act, 1858 will have no application in view of the contrary intendment expressed in Section 61 of the repealing Act. Had a contrary intention not been expressed, the issues arising for consideration would have been entirely different. The observations in State of Punjab v. Mohar Singh Pratap Singh, as extracted below are considered relevant: (1955) 1 SCR 893) 8 .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 intention appears. In the case of a simple repeal there is scarcely any room for expression of a contrary opinion. But when the repeal is followed by fresh legislation on the same subject we would undoubtedly have to look to the provisions of the new Act, but only for the purpose of determining whether they indicate a differ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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