(2017) 2 WLC(SC)CVL 728 ::2017 (9) SCC 463 ::(2017) 11 Scale 483 ::AIR 2017 SC (Supp) 746

Supreme Court Of India

(From: Punjab and Haryana)*

Hon'ble Judge(s): Ranjan Gogoi, Navin Sinha , JJ

Haryana General Sales Tax Act (20 of 1973) , S.40— (Since repealed) Haryana Value Added Tax Act (6 of 2003) , S.61— (as amended by Act 3 of 2010) - Revisional powers - Exercise of, after repeal - Effect - Assessment completed and refund ordered under Act of 1973 - No proceedings pending against assessee when new Act came into force - Exercise of suo motu revisional power under S. 40 of Act of 1973 after repeal, unsustainable - S. 4 of Punjab General Clauses Act, not applicable since repeal and saving clause in new Act of 2003 exclusively saved pending proceedings only. Punjab General Clauses Act (1 of 1898) , S.4— General Clauses Act (10 of 1897) , S.6— Repeal and saving clause in S. 61 of Act of 2003, saved only pending proceedings under repealed Act. Intendment clearly was that matters which stood closed under Act of 1973 has to be given a quietus and could not be reopened. Legislature, in its wisdom having noticed limitation and constraints under S. 61 of Act of 2003, made necessary amendments to same by Act No. 3 of 2010 on 2-4-2010. Any interpretation saving revisional power under S. 40 of Act of 1973, without any proceedings pending on relevant date, by resort to S. 4 of Punjab General Clauses Act, 1898 would render amendment redundant, and an exercise in futility, something which legislature never intended to do. In prese....