Saving provisions preserve revisional power over earlier assessments despite repeal of the trade tax regime.

Repeal of the earlier trade tax law did not extinguish accrued liabilities, rights, or remedies where the later VAT regime preserved them through saving and continuation provisions. On that basis, a completed assessment under the repealed regime could still be examined in revision under Section 10B of the Uttar Pradesh Value Added Tax Act, 2008, and the revisional power was not inoperative merely because the assessment related to an earlier period. The text also states that a taxing authority must apply its own independent mind and cannot act mechanically on a superior authority's circular, while the factual challenge to the notice could not be conclusively decided in writ jurisdiction on the material before the Court.

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Issues: Whether the revisional power under Section 10B of the Uttar Pradesh Value Added Tax Act, 2008 could be invoked in respect of assessments completed under the repealed trade tax regime, and whether the impugned notice was bad for want of authority or because it was issued pursuant to a higher authority's circular.

Analysis: The Court held that the repeal of the earlier trade tax enactment did not extinguish accrued rights, liabilities, or remedies. By virtue of the saving and continuation provisions, an assessment order already passed could still be examined under Section 10B, and the revisional power of the Commissioner or an authorized officer was not rendered inoperative merely because the assessment related to an earlier period. The Court also held that a taxing authority must apply its own independent mind and cannot act mechanically merely because a superior authority has issued a circular. At the same time, the challenge to the notice itself involved disputed questions of fact and could not be finally examined in writ jurisdiction on the material placed before the Court.

Conclusion: The revisional notice was not held to be without jurisdiction merely because the assessment had been finalized before the new VAT regime came into force, and the writ challenge failed on the principal jurisdictional objection.

Ratio Decidendi: Repeal of a taxing statute does not extinguish accrued liabilities or remedies where the later enactment contains saving provisions, and a completed assessment may still be subjected to revision under the corresponding statutory power if the authority independently satisfies the statutory conditions.

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