Section 72 in The Chhattisgarh Value Added Tax Act, 2005
72. Repeal and savings.
- The Chhattisgarh Vanijyik Kar Adhiniyam, 1994 (No. 5 of 1995) shall stand repealed on the date of coming into force of this Act :Provided that-(i)such repeal shall not affect-(a)the previous operation of the Act so repealed or Act No. 2 of 1959 repealed by Act No. 5 of 1995 (hereinafter referred to as a repealed Act) or anything duly done or suffered, thereunder; or(b)[ any right, privilege, obligation or liability acquired, accrued or incurred under the repealed Act, including the facility of exemption from payment of tax/deferment of payment of tax extended to any registered dealer under that Act for his having established new industrial unit in the State or undertaken expansion, modernisation or diversification in such industiral unit : [Substituted by C.G. Act No. 2 of 2006.]Provided that the facility of exemption from payment of tax/deferment of payment of tax extended to any registered dealer under that Act for his having established new industrial unit in the State or undertaken expansion, modernisation or diversification in such industrial unit, shall be suitably amended/modified as per the provisions of this Act. For this purpose the State Government may issue fresh notification or amend the notification issued under the repealed Act;](c)any penalty, forfeiture or punishment incurred in respect of any offence committed under the repealed Act; or(d)any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability; andany such investigation, legal proceeding or remedy may be instituted, continued or enforced and any such penalty, forfeiture or punishment may be imposed, as if this Act had not been passed and the said Act had not been repealed.(ii)Unless it is otherwise expressly provided, anything done or any action taken (including any appointment, notification, notice order, rule, form, regulation or certificate) in the exercise of any power conferred by or under the repealed Act shall, in so far as it is not inconsistent with the provisions of this Act, continue to be in force and be deemed to have been done or taken in the exercise of the powers conferred by or under the provisions of this Act as if this Act were in force on the date on which such thing was done or action was taken unless and until it is superseded by or under this Act and all arrears of tax and other amount due at the commencement of this Act may be recovered as if they had accrued under this Act.(iii)Any assessment, appeal, revision or other proceedings arising under the repealed Act and the rules made thereunder and or pending before an officer or authority duly empowered to make assessment or hear and decide such appeal, revision or other proceeding immediately preceding the commencement of this Act shall, on the date of such commencement stand transferred to the officer or authority competent to make assessment or to hear and decide appeal or revision or other proceedings under this Act and thereupon such assessment, shall he made or such appeal or revision or other proceeding shall be heard and decided within the period, if any, specified therefor, by such officer or authority in accordance with the provisions of the repealed Act or the rules made thereunder its if they were the officer or authority duly empowered for the purpose under the repealed Act.(iv)(a)any application by a dealer or the Commissioner to the [Tribunal] [Substituted by C.G. Act No. 26 of 2006.] for making a reference to the High Court under sub-section (1) of Section 70 of the repealed Act; or(b)any such application made under sub-section (2) of Section 70 of the repealed Act; or(c)any reference made to the High Court under sub-section (1) or sub-section (2) of Section 70 of the repealed Act, is pending on the date of commencement of this Act shall be disposed of by the [Tribunal] [Substituted by C.G. Act No. 26 of 2006.] or the High Court, as the case may be, in accordance with the provisions of Section 70 of the repealed Act as if this Act had not been passed and the said Act had not been repealed.(v)Notwithstanding anything contained in clause (1), any appeal, revision or other proceedings arising under the repealed Act but preferred or initiated after the commencement of this Act, shall be heard and decided by the authority competent to entertain any appeal, revision or any other proceedings in accordance with the provisions of this Act.
