Bare ActsThe NAGALAND SALES TAX (2nd AMMENDMENT) ACT, 1971

Section 61

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(1) The Nagaland Finance (Sales Tax) Act, 1967 (Act X of 1967) (hereinafter referred to as the Principal Act) is hereby repealed : —Provided that such repeal shall not effect (a) the previous operation of the said Act or anything duly done or suffered thereunder; or (b) any right, privilege obligation or liability acquired accrued or incurred under the said Act; or (c) any penalty, forfeiture or punishment incurred in respect of any offence committed against the said Act; or (d) any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid Provided further that anything doneor any action taken (including any appointment or delegation made, instruction or direction made, certificate of registration granted) under the Act hereby repealed shall be deemed to have been done or taken under the corresponding provision of this Act and shall continue to be in force accordingly unless and until superseded by anything done or any action taken under this Act. (2) Notwithstanding the repeal of the said Act by this section, the operation of the said Act before repeal for the purpose of levy, assessment and collection of Sales tax shall continue to be dealt with under the said Act, as if the said Act had not been repealed. (3) The mention of particular matters in this section shall not he held to prejudice or effect the general application of section 6 of the General Clauses Act, l897, (Act X of 1897) with regard to the effect of repeal.

Section 61 – The NAGALAND SALES TAX (2nd AMMENDMENT) ACT, 1971 | DailyLaw.ai