Section 53 in The Maharashtra Tax on Luxuries Act, 1987
53. Savings.
(1)Notwithstanding the repeal by section 52, the law referred to therein and all rules, regulations, orders, notifications, forms and notices issued under that law and in force immediately before the appointed day shall continue to have effect for the purposes of the levy, assessment, collection, refund of any tax, or the imposition of any penalty, which levy, assessment, collection, refund 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.(2)Without prejudice to the provisions contained in the foregoing sub-section and subject thereto, section 7 of the Bombay General Clauses Act, 1904, shall apply in relation to the repeal of the law referred to in section 52 as if the law so repealed had been an enactment within the meaning of section 7 of that Act.(3)[ Any reference in any provision of the repealed Maharashtra Tax on Luxuries (in Hotels and Lodging Houses) Act, 1974 to any officer, authority or tribunal, shall for the purpose of carrying into effect the provisions contained in this section, be construed as a reference to the corresponding officer, authority or tribunal appointed or constituted by or under this Act, and if any question arises as to who such corresponding officer, authority or tribunal is, the decision of the State Government thereon shall be final. For the purpose of recovery of tax including penalty under the said repealed Act, the said officer authority or tribunal may exercise all or any of the powers relating to recovery and special mode of recovery under this Act as if the tax payable under the said repealed Act is the tax payable under this Act.] [Sub-section (3) was substituted by Maharashtra 30 of 1997, section 37.]
