Repeal and Savings

(1) The Nagaland Finance (Sales Tax)Act, 1967 (Act X of 1967) (hereinafter referred to as the said Act) is hereby repealed: Provided that such repeal shall not affect; (a) the previous operation of the said Act or anything duly done or suffered thereunder; or (b) any right, privilege, obligation or liability acquired, accrued or incurred under the said Act; or (c) any penalty, forfeiture or punishment incurred in respect of any offence committed against the said Act; or (d) any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid: Provided further that anything done or any action taken (including any appointment or delegation made, instruction or direction made, certificate or registration granted) under the Act hereby repealed shall be deemed to have been done or taken under the corresponding provision of this Act and shall continue to be in force accordingly unless and until superseded by anything done or any action taken under this Act. (2) Notwithstanding the repeal of the said Act by this section, the operation of the said Act before repeal for the purpose of levy, assessment and collection of sales tax shall continue to be dealt with under the said Act, as if said Act had not been repealed. (3) The mention of particular matters in this section shall not be held to prejudice or affect the general application of section 6 of the General Clauses Act, 1897 (Act X of 1897) with regard to the effect of repeal.