THE DY. EXCISE AND TAXATION COMMNR (I) CUM REVISIONAL AUTHORITY vs M/S. NIHAL CHAND GURBAX SINGH

The Supreme Court held that the exercise of revisional power under Section 40 of the Haryana General Sales Tax Act, 1973, after its repeal by the Haryana Value Added Tax, 2003, is unsustainable. The Court affirmed the High Court's ruling that the repeal and saving clause in Section 61 of the Act of 2003 only preserved pending proceedings, and since no such proceedings were pending against the respondent, the revisional powers could not be invoked. The Court emphasized that the provisions of the Punjab General Clauses Act, 1898, do not apply in this context due to the specific intention expressed in the repealing Act.