JUDGMENT

Navin Sinha, J.

The common question of law arising for consideration in this batch of appeals is whether the exercise of revisional power under Section 40 of the Haryana General Sales Tax Act, 1973 (hereinafter referred to as `the Act of 1973') after its repeal on 1.4.2003, by the Haryana Value Added Tax, 2003 (hereinafter referred to as `the Act of 2003'), is sustainable. The appeals have, therefore, been heard together and are being disposed by a common order.

2. The facts, for better appreciation, shall be culled out from Civil Appeal Nos.10792-10794 of 2011. The sales tax assessment of the respondent, for the assessment year 1998-99, was completed and refund ordered on 12.05.2000, under the Act of 1973. Subsequently, the former Act was repealed by the Act of 2003 on 01.04.2003. A show cause notice was issued to the respondent on 07.06.2004 regarding the refund ordered earlier, in exercise of suo-moto revisional powers under Section 40 of the Act of 1973. By order dated 12.07.2004, the respondent was held liable for recovery of Rs. 65,35,632/-.

3. The order for recovery