TaxTMI 
TaxTMI 
2005 (8) TMI 623
X X X X Extracts X X X X
X X X X Extracts X X X X
....or purchase at concessional rate of tax under section 5-B of the Andhra Pradesh General Sales Tax Act, 1957 (APGST Act) and in terms of G.O. Ms. No. 496, dated July 17, 2001, is challenged in these writ petitions, as illegal and without jurisdiction consequent upon the repeal of the APGST Act on April 1, 2005 by section 80 of the Andhra Pradesh Value Added Tax Act, 2005 (VAT Act). 2.. The facts, to the extent necessary, for the purpose of this writ petition, are that the petitioner, a limited company undertaking works contracts in different parts of Andhra Pradesh, was initially an assessee on the file of the second respondent and from the assessment year 2001-02 came to be assessed by the third respondent. The petitioner-company submitted....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Rs. 49,59,358 equivalent to five times the tax due on the value of cement purchased by the petitioner. 5.. The petitioner contends that the action of the third respondent in initiating proceedings by issuance of show cause notice dated April 12, 2005, and passing the impugned order dated May 18, 2005, under the repealed APGST Act, long after its repeal and commencement of VAT Act, was without jurisdiction and without authority of law. Reliance is placed on section 80 of the VAT Act, 2005 to contend that only action done or proceedings initiated/commenced before repeal of the APGST Act but pending at the commencement of the VAT Act, 2005 is protected thereunder and not action initiated after repeal of the APGST Act, 1957. The petitioner al....
X X X X Extracts X X X X
X X X X Extracts X X X X
....previous operation of the said Act or section or any right, title, obligation or liability already acquired, accrued or incurred thereunder, and subject thereto, anything done or any action taken (including any appointment, notification, notice, order, rule, form, regulation, certificate, licence or permit) in the exercise of any power conferred by or under the said Act or section shall be deemed to have been done or taken in the exercise of the powers conferred by or under this Act, as if this Act was in force on the date on which such thing was done or action was taken; and all arrears of tax and other amounts due at the commencement of this Act may be recovered as if they had accrued under this Act. (2) Notwithstanding anything containe....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ation or liability acquired, accrued or incurred under any enactment so repealed; or (e) affect any fine, penalty, forfeiture or punishment incurred in respect of any offence committed against any enactment so repealed; or (f) affect any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, fine, penalty, forfeiture or punishment as aforesaid; and any such investigation, legal proceeding or remedy may be instituted, continued or enforced, any such fine, penalty, forfeiture or punishment may be imposed, as if the repealing Act had not been passed." 8.. Even in the absence of a provision similar to section 80(3) of the A.P. Value Added Tax Act, 2005, it has been held that section 8....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d by the State Legislature and that the effect of the repealed clause in section 61 clearly excludes the operation of section 4 of the Punjab General Clauses Act. Since section 80(3) of the A.P. VAT Act, 2005 makes section 8 of the A.P. General Clauses Act, applicable on the repeal of the APGST Act, 1957, reliance placed, on the judgment of the Punjab and Haryana High Court in Hindustan Construction Company's case [2005] 141 STC 119; [2005] 1 VST 105, is of no avail. See [2003] 130 STC Statutes (Suppl. B) 227. 10.. A reading of clauses (d), (e) and (f) of section 8 of the A.P. General Clauses Act makes it clear that repeal of the APGST Act, 1957 would not affect any obligation or liability incurred under the said Act; or affect any fi....