Repeal and Savings

(i) Bihar Taxation Laws (Relaxation of period of limitation Provisions) Ordinance, 2020 (Bihar Ordinance No.-10, 2020) is hereby repealed. (ii) Notwithstanding such repeal, anything done or any action taken in exercise of any power conferred by or under the said ordinance shall be deemed to have been done or taken in exercise of the powers conferred by or under this Act as if this Act were in force on the day on which such thing was done or action taken.