https://www.taxtmi.com/caselaws?id=148635 After repeal of the Hyderabad General Sales Tax Act by the Andhra Pradesh General Sales Tax Act, the power to revise an assessment relating to an earlier period was held to remain governed by the repealed Act where the liability had already accrued under it. Section 41 of the new Act saved rights, obligations and liabilities incurred under the repealed enactments, and that saving extended to the statutory incident of suo motu revision attached to the assessment liability. As a result, the shorter four-year limitation in section 20(3) of the new Act did not apply to the saved liability, and the revisional proceeding was not time-barred. en-us Thu, 11 Jul 1968 00:00:00 +0530 Wed, 01 May 2013 14:38:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148635 After repeal of the Hyderabad General Sales Tax Act by the Andhra Pradesh General Sales Tax Act, the power to revise an assessment relating to an earlier period was held to remain governed by the repealed Act where the liability had already accrued under it. Section 41 of the new Act saved rights, obligations and liabilities incurred under the repealed enactments, and that saving extended to the statutory incident of suo motu revision attached to the assessment liability. As a result, the shorter four-year limitation in section 20(3) of the new Act did not apply to the saved liability, and the revisional proceeding was not time-barred. Case-Laws VAT and Sales Tax Thu, 11 Jul 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148635