The Rajasthan Passengers and Goods Taxation (Repealing) Act, 1982

THE RAJASTHAN PASSENGERS AND GOODS TAXATION (REPEALING) ACT, 1982 (Act No. 21 of 1982) [Received the assent of the Governor on the 30th day of September, 1982.] An Act

to repeal the Rajasthan Passengers and Goods Taxation Act, 1959.

Be it enacted by the Rajasthan State Legislature in the Thirty-third Year of the Republic of India, as follows:-

(1) This Act may be called the Rajasthan Passengers and Goods Taxation (Repealing) Act, 1982.

1. (2) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.

Passengers and Goods Taxation Act, 1959 (Rajasthan Act No. 18 of 1959) is hereby repealed.

(Rajasthan Act No. 18 of 1959), hereinafter referred to as the “repealed Act’’, shall not,-

1. (a) affect the previous operation of the repealed Act or anything duly done or suffered thereunder; or
2. (b) affect any right, privilege, obligation or liability acquired, accrued or incurred under the repealed Act; or
3. (c) affect any penalty, forfeiture or punishment imposed in respect of any offence committed against the repealed Act; or
4. (d) affect any investigation, legal proceedings or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid; and any such investigation, legal proceedings or remedy may be instituted, continued or enforced and any such penalty, forfeiture or punishment may be imposed as if this Act has not been enacted: Provided that where under any agreement entered into in pursuance of the provision of subsection (3-B) of section 63 of the Motor Vehicles Act, 1939 (Central Act IV of 1939) passenger tax and goods tax is payable, the reference to such tax in the agreement shall, on the commencement of this Act, be construed as reference to Special Road Tax payable under section 4-B of the Rajasthan Motor Vehicles Taxation Act, 1951 (Rajasthan Act XI of 1951).

The Rajasthan Passengers and Goods Taxation (Repealing) Ordinance, 1982 (Ordinance No. 8 of 1982) is hereby repealed.