STATE OF HARYANA vs M/S. HOTI RAM RAM PARKASH, TOHANA

The Supreme Court ruled 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 held that the repeal and saving clause in Section 61 of the Act of 2003 only preserved pending proceedings, and since there were no such proceedings against the respondent, the revisional powers could not be invoked. The judgment clarified that reliance on Section 4 of the Punjab General Clauses Act, 1898, was misplaced in this context, affirming the High Court's decision.