Repeal and savings

(1) The Madras General Sales Tax Act, 1939 (Madras Act IX of 1939), the Madras Tobacco (Taxation on Sales and Registration) Act, 1953 (Madras Act IV of 1953), the Madras Medium Cotton

Mill Cloth (Sales-tax) Act, 1954 (Madras Act XLI of 1954) and section 21-A of the Madras Prohibition Act, 1937 (Madras Act X of 1937), as in force in the

2[Mangalore and Kollegal]

area, the Mysore Sales Tax Act, 1948 (Mysore Act XLVI of 1948), as in force in the Mysore Area, the Hyderabad General Sales Tax Act, 1950 (Hyderabad Act XIV of 1950), as in force in the

1[Gulbarga Area,]

the Bombay Sales Tax Act, 1953 (Bombay Act III of 1953) and the Bombay Sales of Intoxicants Taxation Act, 1953 (Bombay Act No. XLVII of 1953) as in force in the

Tyres Taxation Act, 1953 (Coorg Act VIII of 1953) and the Coorg Tobacco (Taxation of Sales and Registration) Act, 1953 (Coorg Act IX of 1953), are hereby repealed:— 1. Adapted by the Karnataka Adaptations of Laws Order 1973 w.e.f. 1.11.1973. Provided that such repeal shall not effect—

1. (a) the previous operation of the said enactments or anything duly done or suffered thereunder; or 1957: KAR. ACT 25] Sales Tax
2. (b) any right, privilege, obligation or liability acquired, accrued or incurred under the said enactments; or
3. (c) any penalty, forfeiture or punishment incurred in respect ofany offence committed against the said enactments; or
4. (d) any investigation, legal proceeding (including assessment proceeding) or remedy in respect of any such right, privilege, obligation, liability, 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 this Act had not been passed. 1[(1A) Notwithstanding anything contained in sub-section (1), nothing contained in any of the repealed enactments or the rules made thereunder limiting the time within which any action may be taken or any order, assessment or re-assessment may be made shall apply to an assessment or re-assessment made on the assessee or any person in consequence of, or to give effect to, any finding, direction or order made under any provision of the relevant repealed enactment or any judgment, decree or order made by the Supreme Court, the High Court or any other Court whether before or after the commencement of this Act.]

¹ Inserted by Act 26 of 1962 w.e.f. 1.10.1957.

1. (2) Notwithstanding anything contained in sub-section (1), for the purpose of giving effect to the preceding proviso, to the said 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;
   • (b) for specifying the authority, officer or person who shall be competent to exercise such functions exercisable under any of the repealed enactments or any rules, notifications, or orders issued thereunder as may be mentioned in the said Notification. 1[(3) Notwithstanding anything contained in sub-section (1), during the period between the first day of November, 1956, and the date of commencement of this Act, where in respect of any goods,—
     • (i) a single point sale or purchase tax was leviable under more than one of the repealed enactments; or
     • (ii) a single point sale or purchase tax was leviable under any repealed enactment and also a multi-point sale or purchase tax was leviable under any other repealed enactment, and the State Government is of opinion that in order to avoid hardship it is necessary so to do, it may, by notification, and subject to such restrictions and conditions as may be specified in such notification, make an exemption or reduction in rate, of any tax payable under any of the repealed enactments on the sale or purchase at specified

¹ Inserted by Act 32 of 1958 w.e.f. 1.1.1959.

Sales Tax [1957: KAR. ACT 25 point or points in the series of sales by successive dealers of any specified class of goods: Provided that any amount collected by way of tax at one or more points in the series of sales shall be payable to the State Government by the dealer making the collection as if it were a tax payable by such dealer under the relevant repealed enactment.]