ARYA VAIDYA PHARMACY LTD Vs. STATE OF KERALA
HIGH COURT OF KERALA
ARYA VAIDYA PHARMACY LTD., PALGHAT
STATE OF KERALA
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(1.) This Tax Revision Case is directed against the assessment of that portion of the petitioner's turnover for the year 1960-61 which had escaped assessment when the original order of assessment was made on 30-11-1961. That order was under the General Sales Tax Act, 1125.
(2.) The General Sales Tax Act. 1125, was repealed and replaced by the Kerala General Sales Tax Act, 1963, on 1 4 1963. The notice regarding the proposal to assess the escaped turnover was issued only on 8 10 1963. The contention of the assessee is that the Department had no right to issue such a notice after 31 3 1963.
(3.) S.4 of the Interpretation and General Clauses Act, 1125, according to the Department, will sustain the proceedings impugned before us. That section corresponds to S.6 of the General Clauses Act, 1897, and reads as follows:
"Where any Act repeals any enactment hitherto made or hereafter to be made, then, unless a different intention appears, the repeal shall not
(a) revive anything not in force or existing at the time at which the repeal takes effect;
(b) affect the previous operation of any enactment so repealed or anything duly done or suffered thereunder; or
(c) affect any right, privilege, obligation or liability acquired, accrued or incurred under any enactment so repealed; or
(d) affect any penalty, forfeiture or punishment incurred in respect of any offence committed against any enactment so repealed; or
(e) affect any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid: and any such investigation, legal proceeding or remedy may be instituted, continued or enforced and any such penalty, forfeiture or punishment may be imposed as if the repealing Act had not been passed.";
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