Repeal of Act No. 15 of 2005 and savings

(1) The Himachal Pradesh Tax on Professions, Trades, Callings and Employments Act, 2005 is hereby repealed.

1. (2) The repeal of the said Act shall not affect-
   • (a) the previous operation of, or anything duly done or suffered under the said Act, or
   • (b) any right, privilege or obligation or liability acquired, accrued or incurred under the said Act; or
   • (c) any penalty, forfeiture or punishment incurred in respect of any offence under the said Act; or
   • (d) any investigation, legal proceeding or remedy in respect of any 1. Passed in Hindi by the Himachal Pradesh Vidhan Sabha. For Statement of Objects and Reasons see R.H.P. Extra., dated 27.12.2006, p. 5555 & 5560. 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continued or enforced and any such penalty, forfeiture or punishment may be imposed as if the said Act had not been repealed.