Repeal and savings

Repeal and savings.

1. (1) The Gujarat Sales Tax Act, 1969, the Bombay Sales of Motor Spirit Taxation Act, 1958 and the Gujarat Purchase Tax on Sugarcane Act, 1989 are hereby repealed: Provided that such repeal shall not—
   • (a) affect the previous operation of the enactments so repealed or anything duly done or suffered thereunder;
   • (b) affect any right, privilege, obligation or liability acquired, accrued or incurred under the enactments so repealed;
   • (c) affect any penalty, forfeiture or punishment incurred in respect of any offence committed against any of the enactments so repealed;
   • (d) affect any investigation or 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or enforced and any such penalty, forfeiture or punishment may be imposed as if the aforesaid enactments had not been repealed.
2. (2) Nothing in section 6 of the Bombay General Clauses Act, 1904 shall apply to such repeal.
3. (3) Notwithstanding anything contained in sub-section (1), any appointment, notification, rule, order, registration, certificate, notice, form or license made, issued or granted under the enactments so repealed shall, in so far as it is not inconsistent with the provisions of this Act, be deemed to have been made, issued or granted under the corresponding provisions of this Act and shall, unless and until superseded by any appointment, notification, rule, order, registration, certificate, notice, form or license made, issued or granted under this Act, continue in force accordingly.