https://www.taxtmi.com/caselaws?id=165358 Section 22 of the Punjab General Clauses Act, 1898 preserves appointments and notifications made under a repealed and re-enacted Punjab law unless they are inconsistent with the new enactment or superseded. A notification issued under the Punjab Value Added Tax Ordinance, 2005 appointing the assessing officer as a designated officer was not shown to conflict with the Punjab Value Added Tax Act, 2005. The repeal of the Ordinance therefore did not make the notification ineffective, and the officer's jurisdiction as designated officer continued for assessment purposes. The jurisdictional objection was accordingly rejected. en-us Mon, 16 Aug 2010 00:00:00 +0530 Wed, 02 Jul 2014 10:51:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165358 Section 22 of the Punjab General Clauses Act, 1898 preserves appointments and notifications made under a repealed and re-enacted Punjab law unless they are inconsistent with the new enactment or superseded. A notification issued under the Punjab Value Added Tax Ordinance, 2005 appointing the assessing officer as a designated officer was not shown to conflict with the Punjab Value Added Tax Act, 2005. The repeal of the Ordinance therefore did not make the notification ineffective, and the officer's jurisdiction as designated officer continued for assessment purposes. The jurisdictional objection was accordingly rejected. Case-Laws VAT and Sales Tax Mon, 16 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165358