The Himachal Pradesh Passengers and Goods Taxation (Amendment and Extension) Act, 1968

(1) This Act may be called the Himachal Pradesh Passengers and Goods Taxation (Amendment and Extension) Act, 1968. (2) This shall come into force at once.

In sub-section (I) of section 3, of the Himachal Pradesh Passengers and Goods Taxation Act, 1955 (hereinafter referred to as the principal Act), for the words 'one twelfth', the words 'one tenth' shall be substituted.

The principal Act as amended by this Act and all rules, notifications and orders made, and all directions or instructions issued which are in force immediately before the commencement of this Act in the territory to which the said Act applies are hereby extended to and shall be in force in the territories transferred to Himachal Pradesh under section 5 of the Punjab Re-organisation Act, 1966.

The Punjab Passengers and Goods Taxation Act, 1952 (16 of 1952) as applicab'e to the terlitories added to Himachal Pradcsh under section 5 US the Pilnjab Re-orgnisatioil Act, 1966 (31 of 1966), and all rules, notifications, zild tlrders made, directions or instruction~ ins~~ed, thereurider, shall upon the commeiiccment of this*Act, save as otherwise expressly providecl in this .-let, stand repealed: Provided that such repeal shall not affect- (a) the previous operation of the Act so repealed or anything duly done or suffered thereunder, or (b) any right, privilege, obligation or liability acquired, accrued or incurred under the Act so repealed, or (c) any penalty, forfeiture or punishment incurred in respect of any offence committed against the Act so repealed, (d) any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as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 lnay be imposed as if this Act had not been passed: Provided further that anything done or any action taken under the Act so repealed shall be deemed to have been done or taken under the Act extended by section 9 and shall continue to be in force accordingly, unless and until superseded by anything done or any action taken under the Act so extended.

If any difficulty arises in giving effect to the provisions of the Act, rules, or orders or inst~uctions or directions now extended to the territory in which they were not in force before the commencement of this Act, the State Government may, by order notified in the Official Gazette, make such provisions or give such directions, as appear to it to be necessary OF expedient for the removal of the difficulty.