Repeal and Savings

(1) The provisions of the Karnataka Municipal Corporations Act, 1976 (Karnataka of 14 of 1977) pertaining to the Bruhath Bengaluru Mahanagara Palike are hereby repealed. Provided that, such repeal shall not affect,- (a) anything done or any action taken under the said Act; or (b) the previous operation of the said Act or anything duly done or suffered thereunder; or (c) any right, privilege, obligation or liability acquired, accrued or incurred under the said Act; or (d) any penalty or punishment incurred in respect of any offence committed under the said Act: Provided further that, the provisions of section 6 of the Karnataka General Clauses Act, 1899 (Karnataka Act III of 1899) shall be applicable in respect of repeal of the said Act. Provided also that subject to the preceding proviso anything done or any action taken (including any appointment or delegation made, tax, duty, fee, or cess imposed, notification, order, instrument, or direction issued, rule, regulation, form, bye-law or scheme framed, certificate obtained, permit or licence granted or registration effected) under the said enactments shall be deemed to have been done or taken under the corresponding provisions of this Act and shall continue to be in force accordingly unless and until superseded by anything done or any action taken under this Act : Provided also that, notwithstanding anything contained in the preceding provisos where any tax, duty, fee or cess other than a duty on transfers of immovable properties has been imposed under the said enactments at a rate higher than the maximum rate permissible under this Act, such tax, duty, fee or cess may continue to be imposed and collected at such higher rate unless and until superseded by anything done or any action taken under this Act : (2) Notwithstanding anything contained in sub-section (1), any tax, duty, fee, or cess imposed under the said Act may, notwithstanding that such tax, duty, fee or cess cannot be imposed under the provisions of this Act, be continued to be levied and recovered as if the provisions of such enactments, the rules, bye-laws, orders and notifications made or issued thereunder relating to such levy and recovery had not been repealed.