Amendment status not verified — confirm the current text below against the official source.
Repeal and savings:- (1) The Bihar Taxation on Luxuries and Hotel Act, 1988 (Bihar Act 5 of 1988) , Rules made thereunder and Notifications issued thereunder as adopted in the State of Jharkhand are hereby repealed from the date of commencement of this Act. (2) The repeal shall not; (a) Revive anything not in force or existing at the time of which the repeal takes effect; or (b) affect any right, title, obligation, or liability already acquired, accrued or incurred for anything done or suffered in the respect of the period immediately preceding this repeal; or 10 (c) Affect any penalty, forfeiture or punishment incurred or inflicted in respect of any offence or violation committed under the provisions of the repealed Act; or (d) Affect any investigation, inquiry, assessment, proceeding, any other legal proceeding or remedy instituted, continued or enforced under the repealed Act and any such penalty, forfeiture or punishment as aforesaid or any proceeding or remedy instituted, continued, or enforced under the repealed act shall be deemed to be instituted, continued or enforced under the corresponding provisions of this Act . (3) All rules, orders and appointments made and notifications published, certificates granted, powers conferred and other things done under the repealed Act and in force on the commencement of this Act , so far they are not inconsistent with or until they are not modified, superseded or cancelled under this Act be deemed to have been respectively made, published, granted, conferred or done under this Act . (4) Any reference to any Section of the repealed Act in any rule, notification, regulation or circular shall be deemed to refer to the relevant corresponding Section of this Act , so far as these are not in consistent with this Act until necessary amendments are made in such rule, notification, regulation or circular. (5) The limitations provided in this Act shall apply prospectively, and all events occurred and all issues arose prior to the date of commencement of this Act, shall be governed by the limitations provided or the provisions contained in the repeated Act.