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1 - 10 of 13 (0.97 seconds)Section 4 in The General Clauses Act, 1897 [Entire Act]
The Central Sales Tax Act, 1956
The Haryana Goods and Services Tax Act, 2017
Indo Swiss Time Limited vs Umrao And Ors. on 23 February, 1981
"In view of the principle of law laid down by the Full Bench of this Court, Indo Swiss Time Limited v. Umrao (1981) 83 PLR 335, we are of the opinion that the law has been more elaborately and accurately laid down in Garikapati Veeraya's case AIR 1957 SC 540 wherein earlier judgment in Hoosein Kasam Dada's case [1953] 4 STC 114 (SC) has been quoted with approval.
Section 61 in The Haryana Goods and Services Tax Act, 2017 [Entire Act]
Garikapatti Veeraya vs N. Subbiah Choudhury on 1 February, 1957
Section 4 of the Punjab General Clauses Act, 1898 (as applicable to the State of Haryana) is the relevant provision of law in such a situation where the subsequent Act while repealing the old Act has not provided for any retrospective operation of the new Act either expressly or by implication. Section 4 of the Punjab General Clauses Act contemplates that in the absence of any contrary intention expressly or impliedly, any right, privilege, liability or obligation under the old law will continue to be governed under the old law. The assessee has a right to file appeal under the HGST Act with a liability or obligation to pre-deposit the amount of tax, interest and penalty. Such obligation or liability confers a right in favour of the State to insist upon pre-deposit of tax, interest or penalty. From the judgments of the honourble Supreme Court in Hoosein Kasam Dada's case [1953] 4 STC 114 and Garikapati Veeraya's case AIR 1957 SC 540, it is apparent that the right of appeal is a vested right and accrues to the litigant and exists as on and from the date the Us commences. Such right is actually exercised when the adverse judgment is pronounced. Such right is to be governed by the law prevailing on the date of the institution of the suit or proceeding and not by the law that prevails on the date of its decision or at the date of the filing of the appeal.
Hardeodas Jagannath vs State Of Assam & Ors on 27 September, 1968
The decision rendered by a single Bench of this Court in Haryana Spun Pipe Construction Co.'s case [1983] 53 STC 112 is solely based on the judgment of the honourable Supreme Court in Hardeodas Jagannath's case AIR 1970 SC 724, as well as a division Bench judgment of this Court in Subhash Chander & Co. v. State of Punjab [1979] STC 331. The division Bench judgment referred to does not deal with the question arising in the present case.