Miscellaneous Savings

(j) Any application for revision, review or reference arising from any order passed before the appointed day or any appeal arising from any assessment of tax or determination of interest made before such appointed day or any application for refund, or for declaration form in respect of any period before such appointed day, under the repealed Act, if made before such appointed day and pending on such appointed day or if made on or after such appointed day, shall be disposed of in accordance with the provisions of the repealed Act; (k) The Commissioner or any other authority to whom power in this behalf has been delegated by the Commissioner under the repealed Act, may, on his own motion, review or revise any order passed before the appointed day in accordance with the provisions of the repealed Act; (l) Any application for registration, amendment of certificate of registration or any application for permit, or for declaration, for transport of goods into Sikkim, pending on the day immediately before the appointed day, shall be deemed to have been made under this Act and shall be disposed of in accordance with the provisions of this Act; (m) Any tax assessed, interest determined or penalty imposed under repealed Act in respect of sales or purchases made, or in respect of tax payable, or in respect of contravention of any provision of the repealed Act, before the appointed day, shall be payable or recoverable in accordance with the provisions of the repealed Act.