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Repeal and Savings

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..... (ii) the Odisha Entry Tax Act, 1999; (Odisha Act 11 of 1999.) (iii) the Odisha Entertainment Tax Act, 2005; (Odisha Act 7 of 2006.) and (iv) the Odisha Luxury Tax Act, 1995. (Odisha Act 11 of 1995.) (hereafter referred to as the repealed Acts) are hereby repealed. (2) The repeal of the Acts specified in sub-section (1) and the amendment of the Acts specified in section 173 to .....

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..... ent incurred or inflicted in respect of any offence or violation committed against the provisions of the amended Acts or repealed Acts; or (e) affect any investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and any other legal proceedings or recovery of arrears or remedy in respect of any such tax, surcharge, penalty, fine, interest, right, .....

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..... ot been amended or repealed. (3) The mention of the particular matters referred to in section 173 and sub-section (1) shall not be held to prejudice or affect the general application of section 5 of the Odisha General Clauses Act, 1937 (Odisha Act 1 of 1937.) with regard to the effect of repeal. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxati .....

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