Repeal and savings

Repeal and savings

1. (1) The Arunachal Pradesh Sales Tax Act, 1999 (Act 5 of 1999), as in force in Arunachal Pradesh (referred to in this section as the “said Act”), are hereby repealed.
2. (2) Notwithstanding sub-section (1), such repeal shall not affect the previous operation of the said Acts or any right, title, entitlement, obligation or liability already acquired, accrued or incurred thereunder.
3. (3) For the purposes of sub-section (2), anything done or any action taken including any appointment, notification, notice, order, rule, form or certificate in the exercise of any powers conferred by or under the said Acts shall be deemed to have been done or taken in the exercise of the powers conferred by or under this Act, as if this Act were in force on the date on which such thing was done or action was taken, and all arrears of tax and other amounts due at the commencement of this Act may be recovered as if they had accrued under this Act.