Section 6 in The Jammu and Kashmir Customs Act, 1958 (1901 A.D.)
6. Savings. - (1) Notwithstanding the repeal by section 5 of any of the laws referred to therein-
*(a) the Jammu and Kashmir Customs Act, Svt. 1958, shall continue to have effect for the purposes of the levy, assessment collection or refund of any duty on motor spirit referred to in section 3, or levy, assessment and collection of any duty due in respect of the import or export before the 14th day of May, 1954, of any article into or from the State of Jammu and Kashmir, or for the purpose of imposing any penalty or for any other purpose whatsoever connected with or incidental to any of the purposes aforesaid ;X X X X"*The saving of the power to levy and collect duty on all motor spirits imported into the State otherwise than in petrol tanks by a supplier in the State or by an authorised agent on his behalf was to remain in force for a period often years w.e.f. 14-5-1954 [vide section 3 of the Taxation Laws (Extension to Jammu and Kashmir) Act, 1954].
