Section 44(2) in Himachal Pradesh General Sales Tax Act, 1968
(2)The repeal of any of the enactments under sub-section (1) shall not affect:-(a)the previous operation of any such enactment, or(b)any penalty, forfeiture or punishment incurred in respect of any offence committed against any such enactment, or(c)any investigation, legal proceeding or remedy in respect of any such penalty, forfeiture or punishment;and any 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.
