TaxTMI 
TaxTMI 
2010 (4) TMI 975
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....the additional grounds taken therein. By means of the present writ petition the petitioner has challenged the order dated February 5, 2010 passed by the Deputy Commissioner, Commercial Tax, Ghaziabad imposing penalty under section 15A(1)(l) of the U.P. Trade Tax Act (annexure 9 to the writ petition). It has been contended by Sri Gupta that the impugned order is without jurisdiction, inasmuch as the U.P. Trade Tax Act has been repealed and has ceased to be in existence. Sri S.P. Kesarwani, learned Additional Chief Standing Counsel in reply has submitted that the aforesaid Act has been replaced by the U.P. Value Added Tax Act and section 81(6) of the U.P. Value Added Tax Act read with section 6 of the U.P. General Clauses Act saves the lia....
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...., a practice was developed to insert a saving clause while repealing an existing statute but when the said practice was not found to be very handy, instead of providing for a saving clause every time, a provision of general implication providing for a saving clause was made in the General Clauses Act. Section 6 of the U.P. General Clauses Act is on the same lines and in pari materia with the above provision of the General Clauses Act. Section 81 of the U.P. Value Added Tax Act while providing for the repeal of the U.P. Trade Tax Act not only saves its applicability to certain extent in a given situation but also provides that notwithstanding the repeal the application of section 6 of the U.P. General Clauses Act would not stand affected. ....
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....er to exercise such powers under section 56 and sub-section (7) of section 48 respectively. (4) Any order made or direction issued by the State Government or by the Commissioner under the repealed Act, for carrying out purposes thereof, to the extent the same are not inconsistent with the provisions of this Act, shall be deemed to have been issued under the provisions of this Act. (5) Any security or additional security, furnished under the provisions of the repealed Act, shall be deemed valid for the purposes under this Act only upon furnishing an undertaking from the surety to this effect in the prescribed form and manner within thirty days from the date of the commencement of this Act: Provided that, in appropriate cases, the assessin....
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..... Trade Tax Act as a whole has been repealed but the right, privilege, obligation, liability/penalty accrued or incurred to any party under the repealed enactment stands unaffected and such right, privilege, obligation, liability/penalty accrued or incurred to any party continues to be enforced as if the repealing Act has not been implemented. It is manifest that by virtue of section 6 of the U.P. General Clauses Act, the right, privilege, obligation, liability/penalty accrued or incurred to any party under the repealed enactment stands protected unless a contrary intention is expressed or implied in the later enactment to obliterate the earlier state of law. In the instant case, no contrary intention is shown to have been expressed, rathe....