Section 104(2) in Orissa Value Added Tax Act, 2004
(2)The repeal of the Orissa Sales Tax Act, 1947 (hereinafter referred to as the repealed Act) under sub-section (1) shall not-(a)Revive anything not in force or existing at the time at which the repeal takes effect; or(b)Affect the previous operation of the repealed Act or anything duly done or suffered thereunder; or(c)Affect any right, privilege, obligation, or liability acquired, accrued or incurred under the repealed Act; or(d)Affect any tax, surcharge, penalty, interest as are due or may become due or any forfeiture or punishment incurred or inflicted in respect of any offence or violation committed under the provisions of the repealed Act; or(e)Affect any investigation, enquiry, assessment proceeding, any other legal proceeding or remedy in respect of any such tax, surcharge, penalty, interest, right, privilege, obligation, liability, forfeiture of punishment, as aforesaid,and any such investigation, enquiry, assessment proceeding, other legal proceeding or remedy may be instituted, continued or enforced, and any such tax, surcharge, penalty, interest, forfeiture or punishment may be levied or imposed as if this Act had not been enacted.
