Specific incorporation by reference continues until amendment; repeal and re-enactment did not automatically replace the applied sales tax law.

A statute that incorporates provisions of another enactment by specific reference continues to operate with the referenced law as it stood, unless the adopting statute is amended or a contrary legislative intention is clearly shown. On that basis, the M.P. General Sales Tax Act, 1958 continued to govern the Luxury Tax Act until 23 December 2001, and the M.P. Commercial Tax Act, 1994 applied only from 24 December 2001. The later amendment was expressly prospective, and the General Clauses Act could not override that legislative choice. Assessment orders founded on the contrary view were unsustainable, and the impugned orders were quashed with remand for fresh decision.

---

---

Issues: Whether, for the period between 1 April 1995 and 23 December 2001, the provisions of the M.P. General Sales Tax Act, 1958 continued to apply under section 6 of the Luxury Tax Act, or whether they stood replaced by the M.P. Commercial Tax Act, 1994 upon repeal and re-enactment.

Analysis: Section 6 of the Luxury Tax Act specifically incorporated only certain provisions of the then-existing Sales Tax Act for purposes of assessment, recovery, appeal and penalty. The reference was to a specific enactment and not to the general law on the subject. The repeal of the M.P. General Sales Tax Act and its re-enactment as the M.P. Commercial Tax Act did not, by itself, substitute the new Act into the Luxury Tax Act, because the Legislature had not amended section 6 to bring in the new Act until the 2001 amendment. The later amendment was expressly made effective only from 24 December 2001, showing a clear legislative intention that the change operate prospectively. The provisions of the M.P. General Clauses Act could not override that clear intention.

Conclusion: The provisions of the M.P. General Sales Tax Act, 1958 continued to govern the Luxury Tax Act until 23 December 2001, and the M.P. Commercial Tax Act, 1994 applied only from 24 December 2001. The assessment orders based on the contrary assumption were unsustainable, and the petition was allowed with the impugned orders quashed and the matter remitted for fresh decision.

Ratio Decidendi: Where a statute incorporates provisions of another enactment by specific reference, a subsequent repeal and re-enactment of the referred enactment does not automatically replace the incorporated provisions unless the adopting statute is amended or a contrary legislative intention is ly shown.

---