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Repeal and savings.

Section 174 - Assam SGST - MISCELLANEOUS - GST - States - Section 174 - 174. Repeal and saving. (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act, (i) the Assam Value Added Tax Act, 2003 (Assam Act VIII of 2 .....

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1939), (iv) the Assam Tax on Luxuries (Hotels, Lodging House and Hospitals) Act, 1989 (Assam Act V of 1989), (v) the Assam Health Infrastructure and Services Development Fund Act, 2009 (Assam Act XVII of 2009) (hereinafter referred to as the repeale .....

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3 shall not- (a) revive anything not in force or existing at the time of such amendment or repeal; or (b) affect the previous operation of the amended Acts or repealed Acts and orders or anything duly done or suffered thereunder; or (c) affect any ri .....

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ation shall not continue as privilege if the said notification is rescinded on or after the appointed day; or (d) affect any tax, surcharge, penalty, fine, interest as are due or may become due or any forfeiture or punishment incurred or inflicted in .....

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l proceedings or recovery of arrears or remedy in respect of any such tax, surcharge, penalty, fine, interest, right, privilege, obligation, liability, forfeiture or punishment, as aforesaid, and any such investigation, inquiry, verification (includi .....

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