In Brief
The State of Haryana challenged the High Court's order quashing suo-moto revisional action under the repealed Sales Tax Act of 1973 regarding a refund that had been granted. The Supreme Court held that after repeal of the 1973 Act by the Value Added Tax Act of 2003, the revisional power under the old Act could not be exercised. The repealing statute's Section 61 expressly saved only pending proceedings; since no proceedings were pending, the General Clauses Act's saving clause did not apply. Accepting the narrower saving clause in the new Act demonstrated legislative intent to close matters finalized under the old Act, preventing their reopening.
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