Amendment status not verified — confirm the current text below against the official source.
Repeal and Saving:- (l) Notwithstanding aoything contiiined in tlis Act, the provisions coltained in Sikkim Sales Tax Act, 1983 wilh regard to the commodities/products, which are covered by Sikkim Value AddedTaxAct,2005 shallstandrepealed: Provided that, the provisions ofSitkim Sales Tax Act, 1983 shall, however, in so far as they relale to the coinmodities/products, whichdo nol fall under the puryiew ofprovisions ofSikkim Value Added Tax Act, 2005 shall accordingly corrtinue to be governed by the provisions : f Sikkim Sales Tax Act 1983 (2) The repeal shall nol, - (a) rcviveanything no!in force or existing althe time olwhich lherepeal takes eifect;or' (b) affect the prcvic Lrs operation of repealed Act or anything done or suffered thereunderl or '78 (3) (4) (c) affect aoy right, privilege, obtigation, or liability acquired' accrued or incuned underthe Iepealed Act;or (d) affecl any penalty, fodeilure or pu. ishment incured or inllicted in respect of any offence or violation comrnitted undet dle provisions ot' the repealed Act; or (e) affect any investiSation, enquiry, assessment' proceeding, any other legaLproceedjng or remecly instituted, continued or enfor'ced under the repealed Act; and any such penalty, fodeitur'e or punishment as aforesaidorany proceeding orremedy instituled. continued. orenforced under the repealed Actshall bedeemed to be instituted ' continued or enforced under Lhe coresponding provisions ofthis Act' All rulcs made and notifications issued under the provisions oftherepealed Acl and rules made thereunaler and in force on the clate ofthe cofunencement of lhis AcL shall remain in lorce unlesi such rules andnotifications aresupeNededin exprcss terns orby necessary implication by the provisions ofthis Actortherules made and notrfications issued thercunder Any reference to a y section ofthe rcpealed Aclin any rule, notification, regulalion or circulal shall be deemed to refer to the relevantcoresponding section of this Act' until necessary amendments are made in such rule, notjfication, rcgulation or circular' The limitations provided in this Act shall apply prospectively and all events occurred and all issues arising prior to the <late ofcommencement ofthis Act shall be govemed by the Limilations prcvided or the Provisions contained in the repealed Act' (s)