Repeal and Savings

(I) On and from the commencement of this Act, all Sikkrrn Laws, relating to matters for which provisions have been made in this Act and in force immediately before such commencement, shall stand repealed. (2) Notwithstanding such repeal, anything done or action taken or proceedings commenced or tax imposed under the repealed Sikkim Laws shall be deemed to have been done, or taken or commenced or imposed under the provisions of this Act as if this Act was in force at the time such thing was done or action taken or proceedings commenced or tax imposed.