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Sales Tax Review |
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November 2007 |
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Replies to
Queries |
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Query No. 1
Designs registered under the Design Act, 1911.
Serial No. 10 of notification dated 1-4-2005 issued under
entry C-39 of the schedule pertains to designs registered under the Designs
Act, 1911.
In the August 2007 issue of Sales Tax Review, Advocate D.
H. Joshi has written that the Designs Act, 1911 has been repealed vide section
48 of The Designs Act No. 16 of 2000.
Please explain what is the effect of this on entry No. 10
of the notification.
Moti Totlani
Reply
The designs registered under Designs Act will still be
governed by entry C-39. This is clear from section 48(2) of The Designs
Act,2000, which reads as under:
"48. Repeal and savings. –
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…
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Without prejudice to the
provisions contained in the General Clauses Act,1987 (10 of 1897) with
respect to repeals, any notification, rule, order, requirement,
registration, certificate, notice, decision, determination, direction,
approval, authorization, consent, application, request or thing made,
issued, given or done under the Designs Act, 1911 (2 of 1911), shall, in
force at the commencement of this Act, continue to be in force and have
effect as if made, issued, given or done under the corresponding
provisions of this Act."
Thus the designs registered under earlier Act will still be
valid and will be governed by entry C-39.
However the issue may arise for designs registered under
2000 Act. They are still not covered by entry C-39 and one can claim immunity
from tax for such designs under entry A-27.
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