TaxTMI 
TaxTMI 
2000 (1) TMI 963
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....ue notice on April 18, 1996. The question arises as a result of amendment effected in section 12 of the Rajasthan Sales Tax Act, 1954 by the Rajasthan Sales Tax (Amendment) Act, 1991. In sub-section (2) of section 12 of the Rajasthan Sales Tax Act, 1954 the word "five" has been substituted for word "eight". In other words before its assessment. 2.. Relevant part of sub-section (2) of section 12 read prior to amendment with effect from April 1, 1991 as under: "(2) No notice under sub-section (1) shall be issued in respect of any business, registration fee or exemption fee for any year after the expiry of eight years from the end of the relevant assessment year. Provided that .......................... Explanation: ...........................
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....r (d) .......................... (e) .......................... and any such investigation, legal proceeding or remedy may be instituted, continued or enforced, and any such fine, penalty, forfeiture or punishment may be imposed, as if the repealing Act or Regulation had not been passed." 6.. The argument though appears to be facile does not sustain itself on scrutiny. 7.. The provision reveals that repeal of enactment neither revive anything not in force or existing at the time at which repeal takes effect nor affects anything duly done or suffered thereunder. Repeal of an Act also does not affect the vested right that has come into existence prior to the commencement of the Repealing Act. Such rights remain enforceable. However, ther....
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....in this Act, 1963: "any suit for which the period of limitation is shorter than the period of limitation prescribed by the Indian Limitation Act, 1908, may be instituted within a period of seven years next after the commencement of this Act, or within the period prescribed for such suit by the Indian Limitation Act, 1908, whichever period expires earlier". 10.. Like provisions were also made where shorter period of limitation has been prescribed in the Act of 1963 for preferring an appeal or application than what was provided in Indian Limitation Act, 1908. The purport of enacting section 30 of the Limitation Act, 1963 has been interpreted by various courts in the country to mean that Indian Limitation Act, 1963 which repealed the Act of 1....
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....itation Act was repealed and the Indian Limitation Act, 1908 was extended to the State of Hyderabad. The parties came to be governed by the Indian Limitation Act, 1908, with effect from April 1, 1951. When suit was filed the Indian Limitation Act, 1908 was governing the period of limitation. Learned counsel for the mortgagee had contended that under proviso to section 6 of the Part B States (Laws) Act, 1951, article 133 of the Hyderabad Limitation Act continued to apply to the suit. The court rejected the contention by holding that there is no substance in this contention. The respondents had no vested right in the law of procedure for enforcement of the mortgage. They did not acquire under article 133 of the Hyderabad Limitation Act any ri....