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Repeal and saving.

Section 174 - Chhattisgarh SGST - MISCELLANEOUS - Chhattisgarh Goods and Services Tax Act, 2017 - 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 Ta .....

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) the Chhattisgarh Hotel Tatha Vas 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(iii) the Chhattisgarh Entertainments Duty and Advertisements Tax Act, 1936, (30 of 1936) (hereafter referred to as the repealed Acts) are hereby rep .....

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force or existing at the time of such amendment or repeal; or (b) affect the previous operation of the amended Acts or repealed Acts and orders or anything duly done or suffered thereunder; or (c) affect any r .....

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cation shall not continue as privilege if the said notification is rescinded on or after the appointed day; or (d) affect any tax, surcharge, penalty, fine, interest as are due or may become due or any forfeiture or punishment incurred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

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al 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 (includ .....

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