Bare ActsThe West Bengal Finance Act, 1995

Section 11

Amendment status not verified — confirm the current text below against the official source.

(1) The Taxes on Entry of Goods into Cacutta Metropolitan Area Act, 1972, shall stand repealed with effect from the 1st day of April, 1995. (2) Notwithstanding such repeal, anything done or any action taken (including any order made, proceeding commenced or obligation or liability incurred) under the said Act prior to the commencement of this section shall be valid and effective and any proceeding for the levy, collection, assessment or enforcement of tax or imposition of penalty that may have become payable, or any refund that may have arisen therefrom, before the commencement of this section shall be commenced or continued or enforced by the authorities prescribed by or under the said Act so to do, as if the provisions of this section have not come into force. 46

Section 11 – The West Bengal Finance Act, 1995 | DailyLaw.ai