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Repeal and saving

Section 140 - Draft-Bills-Reports - Goods and Services Tax - Section 140 - CHAPTER- XXIV 140. (1) From the date of commencement of the Act, the (State) General Sales Tax/Value Added Tax Act, the Central Excise Act 1944, and the Central Excise Tariff .....

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statutes referred above shall not- (a) Revive anything not in force or existing at the time at which the restriction takes effect; or (b) Affect the previous operation of the unrestricted Acts or anything duly done or suffered thereunder; or (c) Aff .....

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spect of any offence or violation committed under the provisions of the unrestricted Acts; or (e) Affect any investigation, enquiry, assessment proceeding, any other legal proceeding or remedy in respect of any such tax, surcharge, penalty, interest, .....

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lty, interest, forfeiture or punishment may be levied or imposed as if these Acts had not been so restricted. (f) Affect any proceeding including that relating to an appeal, revision, review or reference, instituted before the appointed day under the .....

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he taxes subsumed under GST …………….) (a) The Entry Tax Act,…………………... (b) The Entertainment Tax, …………………... (c) The Lu .....

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(2) shall not- (a) Revive anything not in force or existing at the time at which the repeal takes effect; or (b) Affect the previous operation of the repealed Acts or anything duly done or suffered thereunder; or (c) Affect any right, privilege, obli .....

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