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Repeal and saving.

Section 174 - Chhattisgarh SGST - MISCELLANEOUS - GST - States - Section 174 - 174. (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act, (a) (i) the Chhattisgarh Value Added Tax Act, 2005 (2 of 2005) shall app .....

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s Grihon Me Vilas Vastuon Par Kar Adhiniyam, 1988; (13 of 1988) and (iii) the Chhattisgarh Entertainments Duty and Advertisements Tax Act, 1936, (30 of 1936) (hereafter referred to as the repealed Acts) are hereby repealed. (2) The repeal of the said .....

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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force or existing at the time of such amendment or repeal; or (b) affect the previous operation of the amended Acts or repealed Acts and orders or anything duly done or suffered thereunder; or (c) affect any right, privilege, obligation, or l .....

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ilege if the said notification is rescinded on or after the appointed day; or (d) affect any tax, surcharge, penalty, fine, interest as are due or may become due or any forfeiture or punishment incurred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 respect of any offence or viola .....

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ears 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 (including scrutiny and audit), assessme .....

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