section 6
Repeal and savings.
The Chhattisgarh Taxation Laws (Extension) Act, 1957Tax19579 sections
Statutory text
- (1) If immediately before the appointed day, there is in force in any region of the State other than the Mahakoshal region any law corresponding to any of the Acts now extended to that region, that law shall, as otherwise expressly provided in the Act, stand repealed.
- (2) Notwithstanding the repeal of any corresponding law under sub-section (1), such repeal shall not affect,—
- (i) the previous operation of any law so repealed or anything duly done or suffered thereunder; or
- (ii) any right, privilege, obligation, or liability acquired, accrued or incurred under any law so repealed; or
- (iii) any penalty, forfeiture or punishment incurred in respect of any offence committed against any law so repealed; or
- (iv) any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid; and any such investigation, legal proceeding or remedy may be instituted, continued or enforced, and any such penalty, forfeiture or punishment may be imposed as if this Act had not been passed. Explanation.—For purposes of this section "law" includes any rules made and notification issued under such law.
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