Section 103 in The Police Enhanced Penalties Ordinance, 2005
103. Exclusion & Savings.
(1)With effect from the appointed day, the Jammu and Kashmir General Sales Tax Act.1962 (Act No XX of 1962) shall cease to have application in respect of goods to which the Act applies.(2)Notwithstanding anything contained in sub-section (1),the application of the Act to any such goods shall not -(a)revive anything not in force, or in existence, at the time of such application;(b)affect the previous operation of the Jammu & Kashmir General Sales Tax Act, 1962 or anything done or suffered thereunder;(c)affect any right, privilege, obligation, or liability acquired, accrued or incurred under the Jammu & Kashmir General Sales Tax Act, 1962;(d)affect any penalty, forfeiture or punishment incurred or inflicted in respect of any offence or violation committed under the provisions of the Jammu & Kashmir General Sales Tax Act, 1962; or(e)affect any investigation, enquiry, assessment, proceeding, any other legal proceeding or remedy instituted, continued or enforced under the Jammu & Kashmir General Sales Tax Act, 1962;
