Repeal

Repeal .-

1. (1) The East Punjab General Sales Tax Act, 1948 (46 of 1948) as extended to the Union territory of Himachal Pradesh by Notification of the Government of India in the Ministry of Home Affairs No. G.S.R. 767(8/3/57-judl-11), dated the 30th August, 1958 and the Punjab General Sales Tax Act, 1948 (46 of 1948) as in force in the territories transferred to that Union territory under section 5 of the Punjab Re-organisation Act, 1966 (31 of 1966), are hereby repealed.
2. (2) The repeal of any of the enactments under sub-section (1) shall not affect:
   • (a) the previous operation of any such enactment, or
   • (b) any penalty, forfeiture or punishment incurred in respect of any offence committed against any such enactment, or
   • (c) any investigation, legal proceeding or remedy in respect of any such penalty, forfeiture or punishment; 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.
3. (3) Subject to the provisions of sub-section (2), anything done or any action taken. including rules, notifications and orders made, instructions or directions issued or rights acquired and liabilities incurred under any of the enactments repealed under sub-section (1), shall-
   • (a) be deemed to have been respectively done, taken, made, issued, acquired and incurred under the corresponding provisions of this Act; and
   • (b) continue in force unless and until directed otherwise or superseded by anything done or any action taken under this enactment by the State Government or other competent authority.