1984 (8) TMI 306

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.... petition is primarily to the order dated 28th September, 1983, of the Additional Commissioner of Sales Tax. The assessment order dated 26th February, 1981, in respect of the assessment year 1974-75 was served on the petitioner on 15th March, 1981. By the said order sales tax of Rs. 2,350 including Rs. 100 was levied. The petitioner filed a revision under section 47 of the Delhi Sales Tax Act, ....

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.... for the respondents that the assessment proceedings in the present case were initiated by the assessing authority by issuance of notice in form ST-XIV after the Delhi Sales Tax Act, 1975, has come into force. It is now well-established that if an Act is repealed then though substantive provisions would remain unaltered but the procedural provisions of the repealing Act would be applicable. It is ....

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....elated. This argument has only to be noticed to be rejected. The learned counsel for the petitioner has confined his contentions only to the validity of the order dated 28th September, 1983, of the Additional Commissioner of Sales Tax. The present writ petition was filed on 2nd April, 1984. It cannot be said, therefore, that there has been undue delay on the part of the petitioner in challengin....