Saving

12. Notwithstanding the repeal of the Madhya Pradesh Hotel Tatha Vas Grihon Me Vilas Vastuon Par Kar Adhiniyam, 1988 (No. 13 of 1988) and the Madhya Pradesh Entertainments Duty and Advertisements Tax Act, 1936 (No. 30 of 1936) (hereinafter referred to as the repealed Acts), the State Government may, by notification, exempt any hotelier / proprietor or class of hoteliers / proprietors from the payment of tax under the repealed Acts for any period before the commencement of this Act and for that purpose it shall and shall always be deemed that the provisions of section 9 of Act No. 13 of 1988 or Section 7 of the Act No. 30 of 1936 have revived for the purpose of such exemption.