https://www.taxtmi.com/caselaws?id=356237 A pre-commencement notification appointing the revisional authority under the Haryana Value Added Tax Act, 2003 was valid because it was issued after the Act received assent but before the appointed day. The notification merely created the administrative machinery for implementation and did not itself exercise revisional power retrospectively. Section 21 of the Punjab General Clauses Act, 1956 permits such orders to be made between enactment and commencement, with effect from commencement only. The challenge failed because the notification did not give the Act retrospective operation or create any jurisdictional defect. en-us Wed, 21 Feb 2018 00:00:00 +0530 Wed, 23 Jan 2019 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356237 A pre-commencement notification appointing the revisional authority under the Haryana Value Added Tax Act, 2003 was valid because it was issued after the Act received assent but before the appointed day. The notification merely created the administrative machinery for implementation and did not itself exercise revisional power retrospectively. Section 21 of the Punjab General Clauses Act, 1956 permits such orders to be made between enactment and commencement, with effect from commencement only. The challenge failed because the notification did not give the Act retrospective operation or create any jurisdictional defect. Case-Laws VAT and Sales Tax Wed, 21 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356237