88. Repeal and savings. - (1) The Bombay Sales Tax Act, 1959 (Bom. LI of 1959) is hereby repealed.
(2)Notwithstanding the repeal of the Act referred to in sub-section (1) (hereinafter in this section referred to as the "said Act")-(a)all rules, regulations, orders, notifications, forms and notices issued under the said Act and in force immediately before the appointed day shall continue to have effect for the purposes of the levy, assessment, reassessment, collection, refund or set-off of any tax, or the granting of a drawback in respect thereof, or the imposition of any penalty, which levy, assessment, reassessment, collection, refund, set-off, drawback or penalty relates to any period before the appointed day or for any other purpose whatsoever connected with or incidental to any of the purposes aforesaid;(b)any registration certificate. Licence, Recognition or Permit issued under the said Act and in force immediately before the appointed day shall be deemed to be the registration certificate. Licence, Recognition, or as the case may be, Permit issued under this Act, and accordingly such registration certificate. Licence, Recognition or Permit shall by valid and effectual as a registration certificate, Licence, Recognition or, as the case may be. Permit under this Act until such certificate, Licence, Recognition, or as the case may be Permit is issued, substituted, suspended or cancelled under the provisions of this Act;(c)any Authorisation issued under the said Act and in force immediately before the appointed day shall be deemed to be a Licence issued under this Act, but for such period only as may be prescribed from the appointed day or for a period ending on the date immediately preceding the date on which Licence is duly issued to the holder of such Authorisation, whichever period expires earlier;(d)any appointment, notification, order, rule, regulation, form or notice made or issued under the said Act shall, so far as it is not inconsistent with the provisions of this Act continue in force, and be deemed to have been made or issued under the provisions of this Act, unless and until it is superseded by any appointment, notification, order, rule, regulation, form or notice made or issued under the provisions of this Act;(e)any person entitled to appear before any authority under the said Act shall be deemed to be entitled to appear before any authority under this Act, and accordingly if such person be a sales tax practitioner he shall be entitled to have his name entered in the list maintained under section 83.(3)Without prejudice to the provisions contained in sub-section (2) and subject thereto, section 7 of the Bombay General Clauses Act, 1904 (Bom. of 1904) shall apply in relation to the repeal of the said Act as if the said Act had been an enactment within the meaning of the said section 7.
