Repeal and Savings

All provisions relating to levy of tax on advertisement other than advertisements published in newspapers under the Bihar Advertisement Tax Act 1981 and rules made thereunder (as adopted by the State of Jharkhand) or any other enactment in force, at the time of commencement of this Act shall stand repealed; Provided that nothing in this repeal shall affect or be deemed to affect- (i) Any right, title, obligation or liability already required, accrued or incurred for anything done or suffered, in respect of the period immediately preceding this repeal; (ii) Any legal proceeding or remedy whether initiated or availed of before or after this repeal, in respect of any such right, title, obligation or liability; (iii) The levy, assessment or recovery of any tax or the imposition or recovery of any penalty, in respect of such period, under the provisions of such enactments and all proceedings under them in respect of all matters aforesaid shall be initiated and disposed of, or continued and disposed of, as the case may be, as if this Act had not been enforced.