https://www.taxtmi.com/caselaws?id=128116 Tax liability under a fiscal enactment arises from the charging provision and survives repeal where a saving clause or general saving principle preserves accrued obligations. The repeal of the Hyderabad Sales of Motor Spirit Taxation Regulation did not extinguish tax already incurred for the earlier period, so the challenge to liability failed. Where the dealer failed to file the statutory monthly returns, the authority was still entitled to require returns and proceed with assessment by best judgment because the assessee cannot defeat the fiscal scheme by withholding the return on which it depends. The notices were therefore upheld against the petitioner. en-us Wed, 17 Feb 1960 00:00:00 +0530 Thu, 28 Mar 2013 18:24:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128116 Tax liability under a fiscal enactment arises from the charging provision and survives repeal where a saving clause or general saving principle preserves accrued obligations. The repeal of the Hyderabad Sales of Motor Spirit Taxation Regulation did not extinguish tax already incurred for the earlier period, so the challenge to liability failed. Where the dealer failed to file the statutory monthly returns, the authority was still entitled to require returns and proceed with assessment by best judgment because the assessee cannot defeat the fiscal scheme by withholding the return on which it depends. The notices were therefore upheld against the petitioner. Case-Laws VAT and Sales Tax Wed, 17 Feb 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128116