Repeal and Saving

(1) Notwithstanding anything contained in this Act, the provisions contained in Sikkim Sales Tax Act, 1983 with regard to the commodities/products, which are covered by Sikkim Value Added Tax Act, 2005 shall stand repealed: Provided that, the provisions of Sikkim Sales Tax Act, 1983 shall, however, in so far as they relate to the commodities/products, which do not fall under the purview of provisions of Sikkim Value Added Tax Act, 2005 shall accordingly continue to be governed by the provisions of Sikkim Sales Tax Act 1983. (2) The repeal shall not, - (a) revive anything not in force or existing at the time of which the repeal takes effect; or (b) affect the previous operation of repealed Act or anything done or suffered thereunder; or (c) affect any right, privilege, obligation, or liability acquired, accrued or incurred under the repealed Act; or (d) affect any penalty, forfeiture or punishment incurred or inflicted in respect of any offence or violation committed under the provisions of the repealed Act; or (e) affect any investigation, enquiry, assessment, proceeding, any other legal proceeding or remedy instituted, continued or enforced under the repealed Act; and any such penalty, forfeiture or punishment as aforesaid or any proceeding or remedy instituted, continued, or enforced under the repealed Act shall be deemed to be instituted, continued or enforced under the corresponding provisions of this Act. (3) All rules made and notifications issued under the provisions of the repealed Act and rules made thereunder and in force on the date of the commencement of this Act shall remain in force unless such rules and notifications are superseded in express terms or by necessary implication by the provisions of this Act or the rules made and notifications issued thereunder. (4) Any reference to any section of the repealed Act in any rule, notification, regulation or circular shall be deemed to refer to the relevant corresponding section of this Act, until necessary amendments are made in such rule, notification, regulation or circular. (5) The limitations provided in this Act shall apply prospectively and all events occurred and all issues arising prior to the date of commencement of this Act shall be governed by the Limitations provided or the Provisions contained in the repealed Act.