Repealed sales tax law: saving clause and valid delegation preserved assessment jurisdiction under the successor framework.

Section 40 of the Mysore Sales Tax Act, 1957 preserved liabilities, pending proceedings and remedies under the repealed Bombay Sales Tax Act, 1953, and empowered the State Government to designate the competent authority for those proceedings. Notifications issued under that power validly substituted the Commercial Tax Officer and Assistant Commercial Tax Officer, and the Commissioner's further delegation was within competence. The successor authority could therefore continue assessments, which were not without jurisdiction.

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Issues: Whether the Assistant Commercial Tax Officer had jurisdiction to make assessments and whether the delegation of powers under the repealed Bombay Sales Tax Act, 1953, was valid after the Mysore Sales Tax Act, 1957 came into force.

Analysis: The saving provisions in section 40(1) of the Mysore Sales Tax Act, 1957 preserved liabilities, pending proceedings, and remedies arising under the repealed enactment, and section 40(2)(b) authorised the State Government to specify the competent authority to exercise functions under the repealed law. The notifications issued under that provision validly substituted the Commercial Tax Officer and the Assistant Commercial Tax Officer for the earlier sales tax hierarchy. The Commissioner's further delegation of functions to the Assistant Commercial Tax Officer was held to be within competence, and the relevant rule defining the Sales Tax Officer stood modified by the statutory notifications.

Conclusion: The Assistant Commercial Tax Officer was validly appointed and validly authorised to act under the Bombay Sales Tax Act, 1953, and the assessments were not without jurisdiction.

Final Conclusion: The challenge to the competence of the assessing authority failed, and the petitions were dismissed with costs.

Ratio Decidendi: Where a repealing statute contains an effective saving clause and empowers the Government to designate the competent authority for proceedings under the repealed enactment, appointments and delegations made pursuant to that power are valid and the successor authority may continue the assessment proceedings.

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