Jurisdiction to reopen repealed sales tax assessments remained with the appellate authority under the saving provision.

The reopening of assessments made under the repealed Madras General Sales Tax Act, 1939 depended on the saving proviso in section 61(1) of the Madras General Sales Tax Act, 1959. The text states that reopening was a question of authority and jurisdiction, not a mere procedural matter, and that the assessee's right under the old rules was to have such assessments reopened only by the appellate authority. The assessing authority could not assume that power under section 16 of the 1959 Act. The reassessment made by the assessing authority was therefore without competence, and the appellate authority alone could reopen the assessments.

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Issues: Whether the assessing authority was competent to reopen assessments made under the repealed Madras General Sales Tax Act, 1939 after the Madras General Sales Tax Act, 1959 came into force, or whether such power vested only in the appellate authority under the saving provision.

Analysis: The assessments had originally been made under the 1939 Act and the old rules, and the controversy turned on the effect of the repeal and the saving proviso in section 61(1) of the 1959 Act. The reopening power was not treated as a mere matter of procedure. It was a question of authority and jurisdiction as to who could reopen assessments already dealt with in appeal. Under the old rules, the assessee had the right to have such assessments reopened only by the appellate authority, and that right was preserved by the saving proviso. The assessing authority therefore could not assume that jurisdiction under section 16 of the 1959 Act.

Conclusion: The reassessment made by the assessing authority was without competence, and the appellate authority alone could reopen the assessments.

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