Repeal and saving clause limits revisional power: post-repeal action under the old sales tax law was held without jurisdiction.

Where a repealing statute saves only pending proceedings, no fresh revisional action can be initiated under the repealed enactment after repeal has taken effect. The Court held that the saving clause in the Haryana Value Added Tax Act, 2003 preserved only proceedings already pending under the Haryana General Sales Tax Act, 1973, and did not revive revisional power for closed matters. Because the revisional notice and order were issued after repeal when no proceeding was pending, the Revisional Authority lacked jurisdiction; the resulting revisional and tribunal orders were non est and were set aside.

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Issues: Whether the Revisional Authority could invoke suo motu revisional powers under the repealed Haryana General Sales Tax Act, 1973 after the Haryana Value Added Tax Act, 2003 came into force, and whether the consequential revisional and tribunal orders were without jurisdiction and non est.

Analysis: The appeal turned on the effect of repeal of the 1973 Act and the saving provision in the 2003 Act. The saving clause preserved only pending proceedings under the repealed law. The revisional notice and order were issued after the repeal had taken effect, when no proceedings were pending. In that situation, the earlier revisional power could not be exercised, and the later amendments did not revive a power that had already ceased to exist for closed matters.

Conclusion: The Revisional Authority lacked jurisdiction to act after repeal, and the order passed by it, along with the consequential tribunal order, was non est and liable to be set aside.

Final Conclusion: The VAT appeal succeeded and the impugned tribunal order was quashed on the ground that post-repeal revisional action under the old enactment could not be sustained.

Ratio Decidendi: Where a repealing statute saves only pending proceedings, no fresh revisional proceeding can be initiated under the repealed enactment after the repeal has taken effect.

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