(1)A registered dealer who would have continued to be so liable to pay tax under the repealed Act and who makes an application for registration in terms of this Act, shall be deemed to be a registered dealer till a fresh registration is granted to him under this Act.(2)Notwithstanding anything contained elsewhere in this Act -(a)Any person appointed as the Commissioner, and all persons appointed to assist the Commissioner, under the repealed Act and continuing in the office immediately before the appointed day, shall, on and from the appointed day, be deemed to have been appointed under this Act and shall continue in office as such.(b)Any dealer liable to furnish return under the repealed Act immediately before the appointed day shall, notwithstanding that a period in respect of which he is so liable to furnish return commences on and day before such appointment day and ends on any day after such appointed day, furnish such return in respect of tax payable for sales or purchases made up to the day immediately before such appointed day and pay tax in accordance with the provisions of repealed Act and shall furnish a separate return in respect of the remaining part of the period which commences on such appointed day and pay tax due on such return for sales or purchases made on and from such appointed day in accordance with the provisions of this Act;(c)Any order delegating any power under any Act or the rules made thereunder by the Commissioner to any person appointed, by any designation, to assist him before the appointed day shall, from such appointed day, continue in force until the Commissioner amends, varies or rescinds such order after such appointed day under this Act;(d)Any dealer, who is no longer liable to pay tax under the repealed Act and whose account, registers or documents has been seized under that Act, shall continue to be retained in accordance with provision of that Act on or after appointed day;(e)All forms, prescribed under the repealed rules and continuing in force before the appointed day shall, with effect from such appointed day, continue in force and shall be used mutatis mutandis for the purpose for which they were being used before such appointed day until the State Government directs, by notification, the discontinuance of the use of such forms from such date specified in this behalf;(f)All rules, regulations, notifications or orders made or issued under any of the repealed Act and continuing in force on the day immediately before the appointed day shall continue to be in force on or after such appointed day in so far as they are not inconsistent with the provisions of this Act or the rules made thereunder until they are repealed or amended;(g)Any way bill obtained or obtainable by the dealer from any prescribed authority or any declaration furnished or to be furnished by or to the dealer under the Act so repealed or the rules made thereunder in respect of any sale of goods before the appointed day shall be valid of any period before such appointed day, under the repealed Act if made before such appointed day and pending on such appointed day or if made on such appointed day, shall be disposed of in accordance with the provisions of the repealed Act;(h)The Commissioner or any other authority to whom power in this behalf has been delegated by the Commissioner under the repealed Act may, on his own motion, review or revise any order passed before the appointed day in accordance with the provision of that Act;(i)Any application for the way bill, for the transport of the goods into the State, pending on the day immediately before the appointed day, shall be deemed to have been made under this Act and shall be disposed of in accordance with the provisions of this Act;(j)Any tax assessed, interest determined or penalty imposed under the repealed Act in respect of sales or purchases made, under the repealed Act before the appointed day, shall be payable or recoverable in accordance with the provisions of the repealed Act.Chapter - XII Repeal and Savings
