Repeal and re-enactment preserved the designated officer notification, sustaining assessment jurisdiction under the VAT regime.

Section 22 of the Punjab General Clauses Act, 1898 preserves appointments and notifications made under a repealed and re-enacted Punjab law unless they are inconsistent with the new enactment or superseded. A notification issued under the Punjab Value Added Tax Ordinance, 2005 appointing the assessing officer as a designated officer was not shown to conflict with the Punjab Value Added Tax Act, 2005. The repeal of the Ordinance therefore did not make the notification ineffective, and the officer's jurisdiction as designated officer continued for assessment purposes. The jurisdictional objection was accordingly rejected.

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Issues: Whether the notification appointing the assessing officer as a designated officer under the repealed Ordinance continued to operate after the Punjab Value Added Tax Act, 2005 came into force, thereby validating the assessment.

Analysis: Section 22 of the Punjab General Clauses Act, 1898 provides that where a Punjab Act is repealed and re-enacted, any appointment, notification, order, scheme, rule, form or bye-law issued under the repealed enactment continues in force and is deemed to have been issued under the re-enacted provisions, unless it is inconsistent with the new law or is superseded. The notification issued under section 3 of the Punjab Value Added Tax Ordinance, 2005 appointing the officer as designated officer was not shown to be inconsistent with the re-enacted provisions of the Punjab Value Added Tax Act, 2005. The repeal of the Ordinance therefore did not cause the notification to lapse, and the jurisdictional objection failed.

Conclusion: The notification survived the repeal and re-enactment, the assessing officer had jurisdiction as a designated officer, and the challenge to the assessment on that ground was rejected.

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