section 4
Repeals and savings.
Punjab General Sales Tax (Extension) Act, 1957(1) The Patiala and East Punjab States Union General Sales Tax Ordinance, 2006 (PEPSU Ordinance No. XXXIII of 2006 Bk.), shall, save as otherwise expressly provided in this Act, stand repealed: Provided that the repeal shall not affect— (a) the previous operation of the Ordinance so repealed or anything duly done or suffered thereunder, or (b) any right, privilege, obligation or liability acquired, accrued, or incurred under the Ordinance so repealed, or (c) any penalty, forfeiture or punishment incurred in respect of any offence committed against the Ordinance so repealed, or (d) any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as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 this Act had not been passed. (2) Subject to the provisions of the proviso to sub-section (1), anything done or any action taken (including any appointment or delegation made, notification, order, instruction or direction issued, rule, regulation or form framed, certificate obtained, pass or licence or registration effected) under the Ordinance repealed by sub-section (1) shall be deemed to have been done or taken under the corresponding provision of the principal Act, and shall continue to be in force accordingly, unless and until superseded by anything done or any action taken under the principal Act.
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