Section 24 in The Gujarat Motor Vehicles Tax Act, 1958
24. Repeal and savings.
- On the commencement of this Act, the following laws, that to say---(i)the Bombay Motor Vehicles Tax Act, 1935 (Bombay XXXIV of 1935),(ii)the Bombay Motor Vehicles Tax Act, 1935 (Bombay XXXIV of 1935), as extended to the Kutch area of the State of Bombay,(iii)the Central Provinces and Berar Motor Vehicles Taxation Act, 1947 (C.P. and Berar Act VI of 1947),(iv)the Saurashtra Motor Vehicles Tax Ordinance, 1948 (Saurashtra Ordinance No. XLIX of 1948),(v)the Hyderabad Motor Vehicles Taxation Act, 1955 (Hyderabad Act VI of 1955).shall be repealed:Provided that such repeal shall not affect-(a)the previous operation of any law so repealed, or anything duly done or suffered thereunder;(b)any right, privilege, obligation or liability acquired, accrued or incurred under any law so repealed;(c)any penalty, forfeiture, or punishment incurred in respect of any offence committed against any law so repealed; or(d)any investigation, legal proceedings or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid;and any such investigation, legal proceeding or remedy may be instituted, continued or enforced, and any such penalty, forfeiture and punishment may be imposed, as if this Act had not been passed:Provided further that, subject to the preceding proviso, anything done or any action taken (including any rules made under the Bombay Motor Vehicles Tax Act, 1935 (Bombay XXXIV of 1935), but not rules made under any other law hereby repealed, or any notifications or orders issued, rate of tax fixed, the levy, assessment whether provisional or final and collection of tax made, tax token or certificate of taxation issued or surrendered, exemptions granted, application for refund of tax made or refund paid, declarations delivered), under any such law shall, in so far as it is not inconsistent with provisions of this Act, be deemed to have been done or taken under the corresponding provisions of this Act, and shall continue to be in force accordingly, unless and until superseded by anything done or any action taken under this Act.
