Repeal and savings

(1) The Bombay Entertainments Duty Act, 1923 (Bombay Act I of 1923), as in force in the 1[Belgaum Area]1, the Mysore Amusements Tax Act, 1932 (Mysore Act VIII of 1932), as in force in the Mysore Area except Bellary District, the Madras Entertainments Tax Act, 1939 (Madras Act X of 1939), as in force in the Bellary District, the Madras Entertainments Tax Act, 1939 (Madras Act X of 1939), as in force in the 1[Mangalore and Kollegal Area]1, the Hyderabad Entertainments Tax Act, 1355 Fasli (Hyderabad Act V of 1355 F), the Hyderabad Cinema Shows Tax Act, 1952 (Hyderabad Act XXVI of 1952) and section 114 of the Hyderabad District Municipalities Act, 1956 (Hyderabad Act XVIII of 1956), as in force in the 1[Gulbarga Area]1, the Mysore Cinematograph Shows Tax Act, 1951 (Mysore Act XVI of 1951), as in force in the Mysore Area and the Coorg Entertainments Tax Act, 1953 (Coorg Act VII of 1953) as in force in the Coorg District and any other provision of law, rule or bye-law in force in any area of the 1[State of Karnataka]1 imposing a tax on entertainments or amusements whether called a tax on theatres or cinematograph shows or otherwise are hereby repealed: 1. Adapted by the Karnataka Adaptations of Laws Order, 1973 w.e.f. 01.11.1973.

Provided that such repeal shall not affect,—

1. (a) the previous operation of the said enactments, laws, rules or byelaws or anything duly done or suffered thereunder; or
2. (b) any right, privilege, obligation or liability (including liability to pay any tax), acquired, accrued or incurred under the said enactments, laws, rules or bye-laws; or
3. (c) any penalty, or punishment incurred in respect of any offence committed against the said enactments, laws, rules or bye-laws; or
4. (d) any investigation, legal proceeding (including proceeding for recovery of any tax) or remedy in respect of any such right, privilege, obligation, liability or punishment as aforesaid, and any such investigation, legal proceeding or remedy may be instituted, continued or enforced and any such penalty or punishment may be imposed as if this Act had not been passed.

1. (2) Notwithstanding anything contained in sub-section (1), for the purpose of giving effect to the proviso to sub-section (1), the State Government may, by notification make such provision as appears to it to be necessary or expedient,—
   • (a) for making omissions from, additions to and adaptations and modifications of the rules, notifications and orders issued under the repealed enactments or laws;
   • (b) for specifying the authority officer or person who shall be competent to exercise such functions exercisable under any of the repealed enactments or laws or any rules, notifications, or orders issued thereunder as may be mentioned in the said notification.