Section 103(2) in The Police Enhanced Penalties Ordinance, 2005
(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;
