Repeal and Savings.

On the commencement of this Act in that part of the State of Bombay to which it is extended by the Bombay Entertainments Duty (Extension and Amendment) Act, 1958 (Bom. XLI of 1958), the Central Provinces and Berar Entertainments Duty Act, 1936 (M.P. Act XXX of 1936), the Entertainments Tax Act, 1355 F (Hyd. Act V to 1355 F), the Saurashtra Entertainment Duty Ordinance, 1949 (Sau. Ord. VIII of 1949), and any other law relating to entertainment tax shall, from such commencement in that part, stand repealed: Provided that such repeal shall not affect-

1. (a) the previous operation of the enactments and laws so repealed, or
2. (b) any penalty or punishment incurred in respect of any offence committed against any of the provisions of the enactments and law so repealed, or
3. (c) any investigation, legal proceeding or remedy in respect of such penalty or punishment, and any such investigations, legal proceeding or remedy may be instituted, continued or enforced and any such penalty or punishment may be imposed as if the Bombay Entertainments Duty (Extension and Amendment) Act, 1958 (Bom. XLI of 1958) had not been passed : Provided further that anything done or action taken (including notifications issued, authorisations made, powers delegated and exemptions given) by or under the provisions of the enactments and laws so repealed shall be deemed to have been done or taken under the corresponding provisions of this Act and shall until altered, repealed or amended under this Act continue in force accordingly but with this modification that the assessment of the duty or tax in respect of any liability therefor incurred in the area, concerned before the commencement therein of this Act, shall be made at the rates imposed by or under the enactments and laws repealed and any proceedings pending in any area before any authority under the provisions of the enactments and laws repealed shall on the commencement therein of this Act stand transferred to the corresponding authority under this Act and be disposed of accordingly.