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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether, after repeal of the Hyderabad General Sales Tax Act by the Andhra Pradesh General Sales Tax Act, the power to revise an assessment relating to an earlier period was governed by the repealed Act or by the new Act so as to attract the four-year limitation in section 20(3).
Analysis: The assessment related to a period when the Hyderabad General Sales Tax Act was in force, but the assessment order itself was made after the Andhra Pradesh General Sales Tax Act had come into force. Section 41 of the new Act repealed the earlier enactments while expressly saving rights, title, obligations and liabilities already acquired, accrued or incurred under them. The power of suo motu revision under the repealed Act formed part of the statutory incidents of the assessment liability that had accrued under that Act. The saving clause therefore preserved the assessee's liability to be proceeded against under the repealed Act, and the shorter limitation in section 20(3) of the new Act did not govern such saved liability.
Conclusion: The revisional proceeding was not barred by limitation under section 20(3) of the Andhra Pradesh General Sales Tax Act, and the petitioner could be reassessed in exercise of the revisional power preserved by the repealed Hyderabad General Sales Tax Act.
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