Amendment status not verified — confirm the current text below against the official source.
Act no 27 of 2005 Act no 23 of 2015 Act no 13 of 2008 Act no. 28 of 1979 U P Act no. 16 of 1981 (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act, (i) The Uttarakhand Value Added Tax Act, 2005, except in respect of goods included in the Entry 54 of the State List of the Seventh Schedule to the Constitution, (ii) The Uttarakhand Cess Act, 2015, except in respect of goods included in the Entry 54 of the State List of the Seventh Schedule to the Constitution, (iii) The Uttarakhand Tax on Entry of Goods into Local Areas Act, 2008, (iv) The Uttar Pradesh Entertainment and Betting Tax Act, 1979, (as applicable to the State of Uttarakhand) (v) The Uttar Pradesh Advertisements Tax Act, 1981 (as applicable to the State of Uttarakhand) (hereafter referred to as the repealed Acts) are hereby repealed. (2) The repeal of the said Acts and the amendment of the Acts specified in section 173 (hereafter referred to as “such amendment” or “amended Act”, as the case may be) to the extent mentioned in sub-section (1) or section 173 shall not— (a) revive anything not in force or existing at the time of such amendment or repeal; or Repeal and saving. ------------------------------------ 1- Substituted by section 14 of Uk.Act no 25 of 2020. The Uttarakhand Goods And Services Tax Act, 2017 171 (b) affect the previous operation of the amended Acts or repealed Acts and orders or anything duly done or suffered thereunder; or (c) affect any right, privilege, obligation, or liability acquired, accrued or incurred under the amended Acts or repealed Acts or orders under such repealed or amended Acts: Provided that any tax exemption granted as an incentive against investment through a notification shall not continue as privilege if the said notification is rescinded on or after the appointed day; or (d) affect any tax, surcharge, penalty, fine, interest as are due or may become due or any forfeiture or punishment incurred or inflicted in respect of any offence or violation committed against the provisions of the amended Acts or repealed Acts; or Act 1 of