https://www.taxtmi.com/caselaws?id=100765 Where a repeal preserves accrued rights, the revisional power must be tested against the time-limit attached to the assessment period under the repealed law. An assessment made when the Madhya Bharat Sales Tax Act, Samv. 2007 was in force remained protected by section 12(1), which barred revision after two years and conferred a vested procedural safeguard on the dealer. Section 52(1) of the Madhya Pradesh General Sales Tax Act, 1959 saved those accrued rights and could not be used to substitute the later three-year revision period in section 39(2), because that provision was inconsistent with the earlier bar. The revision was therefore time-barred under the repealed Act and the assessee succeeded. en-us Mon, 20 Sep 1971 00:00:00 +0530 Tue, 17 Sep 2013 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100765 Where a repeal preserves accrued rights, the revisional power must be tested against the time-limit attached to the assessment period under the repealed law. An assessment made when the Madhya Bharat Sales Tax Act, Samv. 2007 was in force remained protected by section 12(1), which barred revision after two years and conferred a vested procedural safeguard on the dealer. Section 52(1) of the Madhya Pradesh General Sales Tax Act, 1959 saved those accrued rights and could not be used to substitute the later three-year revision period in section 39(2), because that provision was inconsistent with the earlier bar. The revision was therefore time-barred under the repealed Act and the assessee succeeded. Case-Laws VAT and Sales Tax Mon, 20 Sep 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100765