Reassessment under a repealed tax law remained maintainable, and writ relief was declined due to an available statutory appeal.

Reassessment proceedings for an assessment year completed under the repealed U.P. Trade Tax Act remained maintainable after the U.P. Value Added Tax Act, 2008 came into force, because repeal does not extinguish liability or pending power to proceed where Section 6 of the General Clauses Act, 1897 applies and the new Act, through Section 81, preserves that effect unless a contrary intention appears. The Court also treated the existence of a statutory appellate remedy under Section 55 of the U.P. Value Added Tax Act, 2008 as a reason not to entertain the writ petition.

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Issues: Whether reassessment proceedings relating to the assessment year 2005-06 under the repealed U.P. Trade Tax Act could continue after the U.P. Value Added Tax Act, 2008 came into force, and whether the writ petition was liable to be dismissed on the ground of alternative remedy.

Analysis: The assessment had originally been completed under the old Act, and the attempt was to reopen that assessment on the basis of material received later. The repeal of the old Act did not destroy the liability or the power to proceed in respect of matters arising under it, because the effect of repeal is governed by Section 6 of the General Clauses Act, 1897, as saved and reflected in Section 81 of the U.P. Value Added Tax Act, 2008. In a case of repeal followed by reenactment, proceedings in relation to the earlier assessment remain maintainable under the old regime unless the new law manifests a contrary intention. The Court also noted that the petitioner had a statutory appellate remedy under Section 55 of the U.P. Value Added Tax Act, 2008.

Conclusion: The reassessment proceedings were held to be maintainable notwithstanding the repeal, and the writ petition was not entertained in view of the alternative appellate remedy.

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