Saving clause preserves revisional power after repeal, allowing proceedings under the old tax law to continue

The repeal of the U.P. Trade Tax Act by the U.P. Value Added Tax Act did not, by itself, extinguish accrued rights, liabilities or remedies where the saving clause in section 81 preserved the operation of section 6 of the U.P. General Clauses Act, 1904. Officers earlier authorised under section 10B of the repealed Act were also treated as competent to exercise corresponding revisional power under section 56 of the new Act. The revisional authority therefore remained available in respect of matters arising under the old law, and the notice could not be treated as lacking jurisdiction.

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Issues: Whether the show-cause notice proposing revision of the assessment order under section 10B of the U.P. Trade Tax Act, 1948 was without jurisdiction after repeal of that Act by section 81 of the U.P. Value Added Tax Act, and whether the revisional power and accrued remedies stood saved.

Analysis: The repeal of the U.P. Trade Tax Act was accompanied by a saving provision in section 81 of the U.P. Value Added Tax Act, and section 81(6) preserved the operation of section 6 of the Uttar Pradesh General Clauses Act, 1904. The effect of these provisions was that rights, liabilities, obligations and remedies accrued under the repealed enactment were not extinguished unless a contrary intention appeared. The later Act also deemed officers earlier authorised under section 10B of the repealed Act to exercise corresponding revisional power under section 56 of the new Act. The revisional power under the new Act was held to be analogous to the earlier power, and the repeal did not destroy the authority to proceed in respect of the assessment in question.

Conclusion: The notice was not without jurisdiction, and the challenge to it failed.

Final Conclusion: The repeal did not nullify the revisional proceedings, as the saving provisions kept alive the relevant rights and remedies under the earlier enactment.

Ratio Decidendi: Where a repealing statute contains a saving clause and preserves the operation of the general saving provision, accrued rights, liabilities and remedies under the repealed law continue, and a corresponding power under the new enactment may be exercised in respect of matters arising under the old law.

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