Reconsideration of section 16D claims after repeal depends on saving provisions preserving vested rights and on laches.

Rejection of an assessee's request under section 16D of the Tamil Nadu General Sales Tax Act, 1959 solely because the Act had been repealed could not be sustained where the repeal and saving provisions were understood to preserve accrued and vested rights. The impugned rejection was therefore set aside, and the matter was remitted to the authority for fresh consideration on merits. The authority was also directed to examine the issue of laches before deciding the application.

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Issues: Whether the rejection of the assessee's application under section 16D of the Tamil Nadu General Sales Tax Act, 1959 on the ground of repeal of the Act could be sustained, and whether the matter required reconsideration including the issue of laches.

Analysis: The writ petitions arose from rejection of the assessee's request to invoke section 16D after repeal of the TNGST Act. The order was passed following an earlier decision in a similar matter, where the effect of the repeal provision and the saving clause was considered to preserve accrued and vested rights. On that approach, the impugned rejection could not stand without reconsideration of the application on its merits. The matter was also directed to be reconsidered on the aspect of laches.

Conclusion: The impugned orders were set aside and the matters were remitted to the authority concerned for reconsideration including the point of laches.

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