Section 81 in The M.P. Vanijyik Kar Adhiniyam, 1994
81. Repeal and savings.
- [The Madhya Pradesh General Sales Tax Act, 1958 (No. 2 of 1959) shall stand repealed on the date of coming into force of this Act] [Substituted by MP Commercial Tax (Amendment) Act, 1995 (w.e.f. 1-4-1994).] :Provided that-(i)such repeal shall not-(a)affect the previous operation of the Act so repealed or anything duly done or suffered, thereunder; or(b)affect any right, privilege, obligation or liability acquired, accrued or incurred under the repealed Act; or(c)affect any penalty, forfeiture or punishment incurred in respect of any offence committed against the repealed Act; or(d)affect any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability;and any such investigation, legal proceeding or remedy may be instituted, continued or enforced and any such penalty, forfeiture or punishment may be imposed, as if this Act had not been passed and the said Act had not been repealed.(ii)Unless it is otherwise expressly provided, anything done or any action taken (including any appointment, notification, notice, order, rule, form, regulation, certificate or licence) in the exercise of any power conferred by or under the said Act shall, in so far as it is not inconsistent with the provisions of this Act, continue to be in force and be deemed to have been done or taken in the exercise of the powers conferred by or under the provisions of this Act as if this Act were in force on the date on which such thing was done or action was taken unless and until it is superseded by or under this Act and all arrears of tax and other amount due at the commencement of this Act may be recovered as if they had accrued under this Act.(iii)Any assessment, appeal, revision or other proceedings arising under the repealed Act and the rules made thereunder and/or pending before an officer or authority duly empowered to make assessment or hear and decide such appeal, revision or other proceeding immediately preceding the commencement of this Act shall, on the date of such commencement stand transferred to the officer or authority competent to make assessment or to hear and decide appeal or revision or other proceedings under this Act and thereupon such assessment, shall be made or such appeal or revision or other proceeding shall be heard and decided by such officer or authority in accordance with the provisions of the repealed Act or the rules made thereunder as if they were the officer or authority duly empowered for the purpose under the repealed Act.(iv)[ Notwithstanding anything contained in clause (i), any appeal, revision, reference or other proceedings arising under the repealed Act but preferred or initiated after the commencement of this Act, shall be heard and decided by the authority competent to entertain any appeal, revision, reference or any other proceedings in accordance with the provisions of this Act.] [Inserted by MP Commercial (Second Amendment) Act, 1996 (w.e.f. 1-4-1995).]
