Saving.(1) The amendment of the Value Added Tax Act (hereafter referred to as “such amendment” or “amended Act”, as the case may be) to the extent mentioned in sub-section (2) shall not

1. (a) revive anything not in force or existing at the time of such amendment; or
2. (b) affect the previous operation of the amended Act and orders or anything duly done or suffered thereunder; or
3. (c) affect any right, privilege, obligation, or liability acquired, accrued or incurred under the amended Act or orders under the amended Act; or
4. (d) affect any tax, surcharge, penalty, fine, interest as are due or may become due or any forfeiture or punishment incurred or inflicted in respect of any offence or violation committed against the provisions of the amended Act; or
5. (e) affect any investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and any other legal proceedings or recovery of arrears or remedy in respect of any such tax, surcharge, penalty, fine, interest, right, privilege, obligation, liability, forfeiture or punishment, as aforesaid, and any such investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and other legal proceedings or recovery of arrears or remedy may be instituted, continued or enforced, and any such tax, surcharge, penalty, fine, interest, forfeiture or punishment may be levied or imposed as if the Value Added Tax Act had not been so amended;
6. (f) affect any proceedings including that relating to an appeal, revision, review or reference, instituted before, on or after the appointed day under the said amended Act and such proceedings shall be continued under the said amended Act as if this Act had not come into force and the Value Added Tax Act had not been amended.

1. (2) The mention of the particular matters referred to in sub-section (1) shall not be held to prejudice or affect the general application of section 8 of the Bihar and Orissa General Clauses Act, 1917 with regard to the effect of repeal. fcgkj&jkT;iky ds vkns'k ls] lqjsUælqjsUæ izlknizlkn 'kekZ]'kekZ]]] ljdkj ds lfpoA

———अध , सिचव लय म ण लय,

, iiiटन ि एवं म गजट (अस ध ण) 378-571+400- 0ट 0प 0

Website: http://egazette.bih.nic.in