https://www.taxtmi.com/caselaws?id=164227 The repeal of the U.P. Trade Tax Act by the U.P. Value Added Tax Act did not, by itself, extinguish accrued rights, liabilities or remedies where the saving clause in section 81 preserved the operation of section 6 of the U.P. General Clauses Act, 1904. Officers earlier authorised under section 10B of the repealed Act were also treated as competent to exercise corresponding revisional power under section 56 of the new Act. The revisional authority therefore remained available in respect of matters arising under the old law, and the notice could not be treated as lacking jurisdiction. en-us Tue, 13 Apr 2010 00:00:00 +0530 Sat, 11 Oct 2014 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164227 The repeal of the U.P. Trade Tax Act by the U.P. Value Added Tax Act did not, by itself, extinguish accrued rights, liabilities or remedies where the saving clause in section 81 preserved the operation of section 6 of the U.P. General Clauses Act, 1904. Officers earlier authorised under section 10B of the repealed Act were also treated as competent to exercise corresponding revisional power under section 56 of the new Act. The revisional authority therefore remained available in respect of matters arising under the old law, and the notice could not be treated as lacking jurisdiction. Case-Laws VAT and Sales Tax Tue, 13 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164227