TaxTMI 
TaxTMI 
TaxTMI 
2019 (1) TMI 52
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....lectrodes through Truck No.MP17HH2994 dispatched by M/s. Esab India Ltd., Nagpur against Tax Invoice No.301303765 dated 21.03.2014 which was valued at Rs. 13,96,684/-. The said vehicle was subjected to verification of documents by the Boxirhat Check Post in the first week of April, 2014. Thereafter, a show cause notice dated 07.04.2014 was issued against the petitioner under Section 75(6) of the AVAT Act of 2003. Accordingly, in terms of the proceeding drawn up, a tax liability Rs. 69,834/- was determined @ 5% of VAT with a penalty of 3 times thereof, totaling to Rs. 2,79,336/-. Against the said determination, an appeal under Section 79 of the AVAT Act of 2003 was preferred which was dismissed by the order dated 26.02.2015. Against the order of 26.02.2015, a further appeal under Section 80 of the AVAT Act of 2003 was preferred before the Assam Board of Revenue which was numbered as Case No.21 STA/2015. The said appeal was dismissed by the Assam Board of Revenue by its judgment and order dated 08.08.2017. 3. In this writ petition, the order of the Assam Board of Revenue dated 08.08.2017 along with the earlier orders of 17.04.2015 of the Superintendent of Taxes, Boxirhat and the dat....
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....tituted any proceeding and, therefore, the earlier proceeding resulting in the order dated 08.08.2017 does not survive any further in order to invoke Section 81 of the AVAT, 2003. 8. Per contra, Mr. D Saikia, learned Senior Additional Advocate General Assam for the State of Assam relies upon the decision of the Hon'ble Supreme Court rendered in Gammon India Ltd. Vs. Special Chief Secretary and Others reported in (2006) 3 SCC 354 wherein in a similar circumstance as to whether a proceeding initiated under the Andhra Pradesh General Sales Tax Act came to an end or whether the same remains unaffected by virtue of the repeal and saving clauses under Section 80(3) of the Andhra Pradesh VAT Act as well as under Section 8 of the Andhra Pradesh General Clauses Act, 1891, the Hon'ble Supreme Court by discussing the various laws on the subject and also by referring to the interpretation of statute as contained in Francis Bennion's Statutory Interpretation (2nd Edition), as well as Justice GP Singh's Principles of Statutory Interpretation, 2006 edition, arrived at a conclusion that whenever there is a repeal of an enactment and simultaneous re-enactment, the reenactment is to be considered a....
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....mpatibility will have to be ascertained from a consideration of the relevant provisions of the reenacted enactment and the mere absence of saving clause is, by itself, not material for consideration of all the relevant provisions of the new enactment. In other words, a clear legislative intention of the reenacted enactment has to be inferred and gathered whether it intended to preserve all the rights and liabilities of a repealed statute intact or modify or to obliterate them altogether. 10. Further in Commissioner of Income Tax, UP -Vs- M/s Shah Sadiq and Sons reported in (1987) 3 SCC 516 in paragraph 14 and 15 it has been held as under:- 14. Under the Income Tax Act of 1922, the assessee was entitled to carry forward the losses of the speculation business and set off such losses against profits made from that business in future years. The fight of carrying forward and set off accrued to the assessee under the Act of 1922. A right which had accrued and had become vested continued to be capable of being enforced notwithstanding the repeal of the statute under which that fight accrued unless the re- pealing statute took away such right expressly or by necessary implication. This....
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....Act. The notification must, therefore, be deemed to have remained in force and the State Government was competent in exercise of the power conferred upon it by sec. 4 of Act 15 of 1957 to include within the area of Town Committee any local area contiguous to the same." 12. In State of Kerala -Vs- N. Sami Iyer reported in AIR 1966 SC 1415 in paragraph 10 it has been held as under:- 10. The next question that arises 18 whether Act 12 of 1957 manifests a different intention. As observed by this court In State of Punjab V/s. Mohar Singh, 1955 SCR 893: ( (S) AIR 1955 SC 84) "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 purpose of determining whether they indicate a different intention. The line of enquiry would be not whether the new Act expressly keeps alive old rights and liabilities but whether it manifests an intention to destroy them". We cannot discern any intention in Act 12 of 1957 to destroy the rights and Liabilities acquired or incurred under the Madras General Sales Tax Act. The second schedule reproduced above shows that the intention was to preserve old rights s....
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....t which have accrued under the repealed Act are saved unless they are expressly taken away by the later enactment. iv. Any proceeding which is pending as on the date on which the later enactment came into effect would be saved and be continued to its logical end upto the stage of appeal or revision as may be provided in the repealed Act, meaning thereby that even if the original proceeding may have come to an end, but the same can still be carried forward at the instance of either of the parties to the stage of either appeal or revision as may be provided in the repealed enactment. 15. It is also the settled law that an appeal or a revision is generally considered to be a continuation of the original suit or proceeding. 16. In the instant case as noticed, the proceeding against the petitioner was initiated by the show cause notice dated 07.04.2014, whereas, the later enactment being the AGST Act of 2017 came into effect on and from 01.01.2017 Therefore, it is to be concluded that on the date on which the AGST Act of 2017 came into effect, the proceeding initiated against the petitioner was in place and therefore, such proceeding is saved under Section 174(2)(f) of the later ena....