Transitional Provisions

In particular and without prejudice to the generality of the provisions of Repeal and Saving under section 81 of this Act, the transitional provisions under this section shall include-- (1) Any person appointed as the Commissioner, Additional Commissioner, Additional Commissioner Grade-l, Additional Commissioner Grade-IT, Joint Commissioner, Deputy Commissioner, Assistant Commissioner, Trade Tax Officer Grade- Il, or any person appointed to assist the Commissioner, under the Uttarakhand (the Uttar Pradesh Trade Tax Act, 1948) Adaptation and Modification Order, 2002 (referred to as the Repealed Act) or as the case may be, under the Uttarakhand Value Added Tax Ordinance, 2005 (referred to as the Repealed Ordinance) and continuing in office immediately before the date of commencement of this Act shall, on and from such date, be deemed have been appointed under this Act and shall continue in office as such till such person holds such office in the Commercial Tax Department and such officer shall exercise the powers vested in perform the duties cast under this Act, rules made or notifications issued thereunder; (2) Any person appointed as President or Member of Appeal Tribunal under the Repealed Act or, its the case may be, the Repealed Ordinance, and continuing in office immediately before commencement of this Act shall, on and from such date, be deemed to have been appointed under his Act and shall continue in office as such till such person holds such office in Appeal Tribunal and such officer shall exercise the powers vested in him and perform the duties cast under this Act, rules made or Notifications issued thereunder; (3) All rules, regulations, notifications or orders made or directions issued by the State Government or any orders or directions issued by the Commissioner under any provisions of the repealed Act or as the case may be, the Repealed Ordinance, or rules made thereunder, and continuing to be in force on the day immediately before the date of commencement of this Act shall continue to be in force on or after such date in so far as they are not inconsistent with the provisions of this Act and the rule made thereunder until they are repealed or amended; (4) Any order by the Commissioner delegating any power under the Repealed Act or as the case may be, the Repealed Ordinance, or the rules made thereunder, to any person appointed, by any designation; to assist him before the date of commencement of this Act shall, on and from such date, continue to be in force after the commencement of this Act; (5) With effect from the date of commencement of this Act liability of payment of tax on sale or purchase of any goods made on or after such date under the provisions of the Repealed Act or, as the case may be, the Repealed Ordinance, shall cease; (6) Any tax assessed or penalty imposed under the repealed Act or, as the case may be, the Repealed Ordinance, in respect of sales or purchases made thereunder before the date of commencement of this Act, shall be payable or recoverable in accordance with the provisions of this Act. The amount of interest payable for the period before the date of commencement of this Act shall be paid and recovered according to the provisions of the Repealed Act or, as the case may be, the Repealed Ordinance, and for the period starting on or after such date shall be paid and be recovered in accordance with the provisions of this Act; (7) Where period of any return relates partly to the period before the date of commencement of this Act, separate returns for period before such date and the period commencing from such date shall be submitted separately; (8) Any dealer, whose accounts, registers or documents have been seized under the repealed Act, or, as the case may be, the Repealed Ordinance, shall continue to be retained in accordance with the provisions of this Act on or after the date of commencement of this Act; (9) All forms of declarations or certificates under the Repealed Act or as the case may be, the Repealed Ordinance, or the rules made thereunder and continuing to be in force on the day immediately before the date of commencement of this Act, as' are in conformity with any provisions of this Act, shall, with effect from such date, continue to be in force and may be used by the dealer or other person of the purpose for which they were being used before such date until the State Government directs, by notification, the discontinuance of the use of such forms or certificates; (10) Any form of declaration or certificate prescribed under the Repealed Act or, as the case may be, the Repealed Ordinance, or the Rules made or notifications issued thereunder, as are not in conformity with any provisions of this Act and remaining unused with any dealer or any person, shall be retunred, if not already done under the provisions of the Repealed Ordinance, to the assessing authority from whom the same were received within a period of sixty days from the date of commencement of this Act; (11) Any application for the form of declaration or certificate for the transport of goods into the State, pending on the day immediately before the date of commencement of this Act, shall be deemed to have been made under this Act and shall be disposed of in accordance with the provisions of this Act; (12) The following proceedings under the provisions of the Repealed Act or, as the case may be, the Repealed Ordinance, pending on the date of commencement of this Act or those which may arise as a result of any proceeding under the provisions of Repealed Act or, as the case may be, the Repealed Ordinance shall be disposed of in accordance with the provisions under the Repealed Act or, as the case may be, the Repealed Ordinance, within the time prescribed in this Act-- (a) any application for grant of registration or grant of recognition certificate or for grant of eligibility certificate, (b) any case of assessment or reassessment, (c) any case of appeal, revision, reference or review, (d) any case in which any officer or authority has been directed by any Court or authority to make fresh order, (e) any case pending before Commissioner under sub-section (3) of Section 4- A of the repealed Act or, as the case may be, the relevant provisions of the Repealed Ordinance, (f) any case of rectification of mistakes on records in any order, (g) any case of penalty or prosecution against offences, (h) any case of seizure, (i) any application to set aside any assessment order passed ex - parte, (j) any other case, (k) any other application. (13) Subject to the provisions of sub-section (14) and sub-section (15) of this section, any exemption from payment of tax or any concession in payment of tax or concession or reduction in rate of tax or any rebate or reimbursement in respect of any sale or purchase of any goods granted under any provisions of the Repealed Act or, as the case may be, the Repealed Ordinance or Rules made or notifications issued thereunder, shall not be admissible in respect of purchase or sale of any goods on or after the date of commencement of this Act unless the State Government has already allowed such facility to continue under the relevant provisions of the Repealed Ordinance, and in such case the facility shall continue until repealed or amended by the State Government; (14) Where any industrial unit has been granted moratorium for payment of tax under sub-section (2-A) of section 8 of the Repealed Act or, as the case may be, under the relevant provisions of the Repealed Ordinance, before the date of commencement of this Act or who may be granted moratorium subsequently under the provisions of section 76 of this Act and who would have been so eligible on such date under that Act if this Act would not have come into force, the Commissioner may, subject to the provisions of this Act, allow moratorium for payment of tax payable by him under this Act, for the remaining unexpired period as per provisions of section 76 of this Act and subject to such conditions and restrictions as the State Government may specify; (15) Any exemption from or any concession in payment of tax or concession or reduction of tax in respect of any sale or purchase of any goods granted to any industrial unit under provisions of section 4-A of the repealed Act or, such facility allowed under the relevant provisions of Repealed Ordinance, shall continue for the remaining unexpired period as per provisions of section 76 of this Act and subject to such conditions and restrictions as the State Government may specify; (16) Where any recovery proceedings in respect of realization of any amount due from a dealer or any other person under the Repealed Act or, as the case may be, the Repealed Ordinance, have been initiated before the date of commencement of this Act, they shall, on commencement of this Act, continue from the stage at which the same were pending; (17) In respect of defaults made or offences committed before the date of commencement of this Act by a dealer or any other person, proceedings for penalty or prosecution shall be made in accordance with the provisions under the Repealed Act or, as the case may be, the Repealed Ordinance, and in respect of defaults made or offences committed on or after the date of commencement of this Act, proceedings for penalty or prosecution shall be made in accordance with the provisions of this Act. Where default is of continuing nature and continues on or after such date proceedings for penalty or