TaxTMI 
TaxTMI 
2014 (4) TMI 129
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.... while importing coal at the time of issuing 'Form-38'. Learned counsel for the petitioner submitted that under Section 19 of the U.P. Value added Tax Act, 2008 security can be taken in respect of any goods notified by the Government in that behalf under 2008 Act. He submit that no notification have been issued under Section 19 sub-section 3 notifying the coal on which security can be taken, hence the circular issued by the Commissioner is without jurisdiction. Shri Gupta submits that any notification issued under U.P. Sales Tax Act 1948 can not be relied on. Learned counsel for the petitioner further submits that under Section 81 of 2008 Act notifications issued under U.P. Trade Tax Act 1948 have been saved. The notifications on....
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....in the present case are as follows.:- "(1) The Uttar Pradesh Trade Tax Act, 1948 (U.P.Act No.XV of 1948) (hereinafter in this section referred to as the repealed enactment) is hereby repealed." (2) Notwithstanding such repeal - (a) any notification, rule, regulation, order or notice issued or any appointment or declaration made, or confiscation made, or any penalty or fine imposed, any forfeiture, cancellation or any other thing done or any action taken under the repealed enactment and in force immediately before such commencement shall, so far as it is not inconsistent with the provisions of this Act, be deemed to have been issued, made granted, done or taken under the corresponding provisions of this Act. (b) any right, privil....
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....purchase of goods in U.P. The U.P. Sales Tax Act 1948 was extensively amended by U.P. Act No.31 of 1995. By the said amendment in Section 1 sub-section(1) name of the Act -U.P. Sales Tax Act, 1948 was amended by the following : Section 1 sub-section 1 of U.P. Trade Tax Act as amended is as follows.:- " This Act may be called the Uttar Pradesh (Trade Tax) Act, 1948" Sub-section (3) of Section (1) further provides that it shall be deemed to have come into force from April,1, 1948. Section 1 thus provides that after amendment by U.P. Act No.31 of 1995 the U.P. Sales Tax Act shall be called U.P. Trade Tax Act,1948 and it shall be deemed to have come into force from April 1, 1948. Thus, the mention of U.P. Trade Tax Act 1948 in Section ....
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....s issued under the Trade Tax Act 1948 which are not in consistent to 2008 Act, hence the consequences mentioned under Section 6 of The General Clauses Act have to be read subject to Section 81 of 2008 Act which was intended by Section 81 of the Repeal Act. The consequences as provided under Section 6 has to be interpreted and read in accordance with the provisions of repeal Act and savings in 2008 Act. Section 6 of the General causes Act, thus, does not in any manner support the submissions made by learned counsel for the petitioner. Shri C.B. Tripathi has also placed reliance in the judgment of (2006)3 Supreme Court Cases 354 Gammon India Ltd. Versus Special Chief Secretary and Others. Shri C.B. Tripathi submits that the Hon'ble Ape....
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.... or enforced, and any such penalty, forfeiture or punishment may be imposed as if the repealing Act or Regulation had not been passed." 46. The principle which has been laid down in this case is that whenever there is a repeal of an enactment, the consequences laid down in section 6 of the General Clauses Act will follow unless, as the section itself says, a different intention appears. In the case of a simple repeal there is scarcely any room for expression of a contrary opinion. But when the repeal is followed by fresh legislation on the same subject we would undoubtedly have to look to the provisions of the new Act, but only for the purposes of determining whether they indicate a different intention. The line of enquiry would be, not ....