2004 (9) TMI 619

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....26/227 of the Constitution of India, the petitioner seeks to challenge the notices issued under section 6 read with section 45(3) of the Madhya Pradesh Commercial Tax Act, 1994 (annexures C and E) and order dated June 7, 1996 (annexure H).   2.. The challenge to the impugned notice is essentially on the ground that similar notice under section 4-A of the former Act, i.e., Madhya Pradesh Ge....

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....ed counsel for the petitioner and Shri A.S. Agrawal, learned Government Advocate for the respondents. 4.. Having heard learned counsel for the parties and having perused record of the case, I am inclined to allow the writ and quash the impugned notice. 5.. Once it is not disputed by the State that similar notice on the same issue was issued under the repealed Act, i.e., under section 4-A of ....

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....again under the new Act. What is saved by repeal and saving clause is the action which is initiated under the old Act is pending on the date when the old Act stood repealed and replaced by the new Act. It is such action which can be continued notwithstanding the old Act being repealed. But where the action stood attained finality under the old Act long before the date on which the new Act came int....