Repeal and savings

(1) The Orissa Additional Sales Tax Act, 1975 (Orissa Act 24 of 1975) is hereby repealed. (2) The repeal of the said Act shall not affect, (a) its previous operation or anything duly done or action taken including orders passed, returns submitted, notices issued, assessments made, taxes paid and arrear of tax to be realized; or. (b) Any right, obligation or liability acquired, accrued or incurred thereunder; or (c) any investigation, legal proceeding or remedy in respect of any such right, obligation or liability and any such investigation, legal proceeding or remedy may e instituted, continued or enforced as if the said Act had not been repealed.