Repeal-and-savings clause preserves old sales tax revision regime, including limitation, for pre-1 April 2005 periods.

A repeal-and-savings provision in section 106(4) of the Delhi Value Added Tax Act, 2004 preserves the repealed Delhi Sales Tax Act, 1975 for levy, assessment and revision relating to periods ending before 1 April 2005. On that construction, the entire revision framework under the repealed statute continues to apply to such proceedings, including the limitation period for revision. The earlier omission to consider this provision justified recall of the prior judgment, and the matter was remitted for examination of the remaining grounds, with interim protection continuing.

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Issues: Whether, in view of section 106(4) of the Delhi Value Added Tax Act, 2004, a revision relating to a period ending before 1 April 2005 continues to be governed by the repealed Delhi Sales Tax Act, 1975, including the limitation period prescribed for revision.

Analysis: Section 106(4) was introduced by amendment with retrospective effect from 1 April 2005 and expressly provides that, for levy, assessment, revision and connected purposes relating to periods ending before that date, the repealed Act and the rules, orders and notifications issued under it continue to have effect as if the DVAT Act had not been passed. On that construction, the entire revision framework under the repealed Act, including the period of limitation, remains applicable to such proceedings. The earlier omission to notice this provision warranted recall of the prior judgment, and the challenge on other grounds had not been examined earlier.

Conclusion: The revision for the pre-1 April 2005 period is governed by the repealed Delhi Sales Tax Act, 1975, including its limitation regime, and the earlier decision was recalled.

Final Conclusion: The review succeeded to the extent that the earlier ruling on limitation was set aside and the matter was sent back for consideration of the remaining grounds, with interim protection continuing.

Ratio Decidendi: Where a repeal-and-savings provision expressly preserves the repealed law for revision proceedings relating to a prior period, the whole revision regime under the repealed statute, including limitation, continues to apply notwithstanding the new enactment.

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