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(1) The Bengal Motor Spirit Sales Taxation (Amendment) Ordinance, 1973, is hereby repealed: Provided that such repeal shall not affect— (i) any right, title, obligation or liability already acquired, accrued or incurred or anything done or suffered before the commencement of this Act, (ii) any legal proceeding or remedy in respect of such right, title, obligation or liability, or (iii) the levy, assessment, collection or refund of any tax, or the imposition or recovery of any penalty, which may have become payable before the commencement of this Act, under the Bengal Motor Spirit Sales Taxation Act, 1941, and any such proceeding may be instituted, continued or disposed of, and any such remedy may be enforced and any such tax may be levied, assessed or collected or any such refund may be made and any such penalty may be imposed or recovered as if this Act had not been passed. (2) The Bengal Motor Spirit Sales Taxation Act, 1941, is hereby repealed: Provided that such repeal shall not affect— (i) any right, title, obligation or liability already acquired, accrued or incurred or anything done or suffered before the commencement of this Act, West Ben. Ord. VII of 1973. Ben. Act. V of