https://www.taxtmi.com/caselaws?id=127477 The saving and transitional clause preserved liability under the repealed Bombay Sales Tax Act, 1946, but required recovery to proceed, so far as may be, under the procedural machinery of the Bombay Sales Tax Act, 1953. Because the reassessment notice period under the new Act was materially different and measured from service, a notice issued on the shorter basis applicable under the old Act did not comply with the governing procedure. The notice was treated as a statutory condition precedent to jurisdiction, so non-compliance with the required notice period rendered the reassessment incompetent and incapable of sustaining the assessment. en-us Wed, 15 Feb 1956 00:00:00 +0530 Mon, 11 Mar 2013 11:50:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127477 The saving and transitional clause preserved liability under the repealed Bombay Sales Tax Act, 1946, but required recovery to proceed, so far as may be, under the procedural machinery of the Bombay Sales Tax Act, 1953. Because the reassessment notice period under the new Act was materially different and measured from service, a notice issued on the shorter basis applicable under the old Act did not comply with the governing procedure. The notice was treated as a statutory condition precedent to jurisdiction, so non-compliance with the required notice period rendered the reassessment incompetent and incapable of sustaining the assessment. Case-Laws VAT and Sales Tax Wed, 15 Feb 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127477