Repeal and Savings

Tax200629 sections

Statutory text

(1) The Orissa Entertainments Tax Act, 1946 is hereby repealed. [Orissa Act 5 of 1946.]
(2) The repeal of the Orissa Entertainments Tax Act, 1946 (hereinafter referred to as the repealed Act) under sub-section
(1) shall not—
- (a) revive anything not in force or existing at the time at which the repeal takes effect; or
- (b) affect the previous operation of the repealed Act or anything duly done or suffered thereunder; or
- (c) affect any right, privilege, obligation, or liability acquired or incurred under the repealed Act; or
- (d) affect any tax, surcharge, additional surcharge and penalty as are due or may become due or any forfeiture or punishment incurred or inflicted in respect of any offence or violation committed under the provisions of the repealed Act; or
- (e) affect any investigation, enquiry, assessment proceeding, any other legal proceeding or remedy in respect of any such tax, surcharge, additional surcharge, penalty, interest, right, privilege, obligation, liability, forfeiture or punishment, as aforesaid, and any such investigation, enquiry, assessment proceeding, other legal proceeding or remedy may be instituted, continued or enforced, and any such tax, surcharge, additional surcharge, penalty, forfeiture or punishment may be levied or imposed as if this Act had not been enacted.

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