VEERASWAMI, J.

In this case the original order of assessment was made on 15th April, 1958, under the provisions of the Madras General Sales Tax Act, 1939. This order was the subject-matter of an appeal under section 11 of that Act. The appellate authority on 3rd October, 1958, revised the original order, which was given effect to by the original authority passing a fresh order dated 30th October, 1958. On 14th February, 1962, the Assessment Commercial Tax Officer, in purported exercise of his power under section 16(1) of the Madras General Sales Tax Act, 1959, called upon the assessee to show cause why the turnover should not be enhanced as having escaped assessment. Actually, this officer passed an order dated 28th March, 1962, including a certain amount of turnover as having escaped assessment. The Tribunal held that the last order was passed without jurisdiction.

In our opinion, the Tribunal was right. The assessment, as we said, was under the old Act. The old Act was repealed by the Madras General Sales Tax Act, 1959. But by the proviso to sub-section (1) of section 61, certain savings were effected. The proviso reads as follows :

"Provided that such repeal shall not a