Repeal and savings

Repeal and savings 24.

1. (1) The Bihar and Orissa Motor Vehicles Taxation Act, 1930 and the Madras Vehicles Taxation Act, 1931 in their application to the State of Orissa are hereby repealed.
2. (2) The repeal of the said Acts shall not affect:-
   • (a) the previous operation of the said Acts or anything duly done or suffered thereunder; or
   • (b) any right, privilege, obligation or liability acquired, accrued or incurred under any of the said Acts; or
   • (c) any penalty, forfeiture or punishment incurred in respect of any offence committed against any of the said Acts;
   • (d) any investigation, legal proceeding or remedy in respect of any such, right, privilege, obligation, liability, penalty, 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continued or enforced, and any such penalty, forfeiture or punishment may be imposed as if the said Acts had not been repealed.
3. (3) Subject to the provisions contained in sub-section
4. (2) and notwithstanding the repeal of the enactments specified in sub-section (1)-
   • (i) every declaration or undertaking delivered under the said enactments in respect of any motor vehicle shall be deemed to be a declaration or undertaking delivered under this Act; and
   • (ii) every tax token issued under the enactments so repealed, and valid immediately before the date of commencement of this Act, shall continue to be valid after the said date for the unexpired portion of the period for which it has been issued.