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(1) The Bengal Finance (Sales Tax) Act, 1941, the Bengal Raw Jute Taxation Act, 1941, the West Bengal Sales Tax Act, 1954, and the West Bengal Motor Spirit Sales Tax Act. 1974, are hereby repealed. (2) Notwithstanding the repeal of the Bengal Finance (Sales Tax) Act, 1941, or the Bengal Raw Jute Taxation Act, 1941, or the West Bengal Sales Tax Act, 1954, or the West Bengal Motor Spirit Sales Tax Act, 1974, under sub-section (1), such repeal shall not— (a) affect the previous operation of the Bengal Finance (Sales Tax) Act, 1941, or the Bengal Raw Jute Taxation Act, 1941, or the West Bengal Sales Tax Act, 1954, or the West Bengal Motor Spirit Sales Tax Act, 1974, so repealed or anything duly done or suffered thereunder; or (b) affect any right, privilege, obligation or liability acquired, accrued or incurred under the Bengal Finance (Sales Tax) Act, 1941, or the Bengal Raw Jute Taxation Act, 1941, or the West Bengal Sales Tax Act, 1954, or the West Bengal Motor Spirit Sales Tax Act, 1974, so repealed; or (c) affect any penalty, forfeiture or punishment incurred in respect of any offence committed against, or in respect of any contravention of any provision of, the Bengal Finance (Sales Tax) Act, 1941, or the Bengal Raw Jute Taxation Act, 1941, or the West Bengal Sales Tax Act, 1954, or the West Bengal Motor Spirit Sales Tax Act, 1974, so repealed; or Ben. Act VI of 1941. Ben. Act Xl of 1941. West Ben. Act IV of