Section 69 in Karnataka Agricultural Income-Tax Act, 1957
69. Repeal and Savings.
(1)The Coorg Agricultural Income-tax Act, 1951 (Coorg Act 1 of 1951) as in force in the Coorg District, the Hyderabad Agricultural Income-tax Act, 1950 (Hyderabad Act XIII of 1950) as in force in the [Gulbarga Area] [Adapted by Karnataka Adaptations of Laws Order 1973 w.e.f. 1.11.1973.], the Madras Plantations Agricultural Income-tax Act, 1955 (Madras Act V of 1955) as in force in the [Mangalore and Kollegal Area] [Adapted by Karnataka Adaptations of Laws Order 1973 w.e.f. 1.11.1973.] and the Mysore Agricultural Income-tax Act, 1955 (Mysore Act 4 of 1955), as in force in the Mysore Area, are hereby repealed:Provided that such repeal shall not affect ,-(a)the previous operation of the said enactments or anything duly done or suffered thereunder; or(b)any right, privilege, obligation or liability acquired, accrued or incurred under the said enactments; or(c)any penalty, forfeiture or punishment incurred in respect of any offence committed against the said enactments; or(d)any investigation, legal proceeding (including assessment proceeding) or remedy in respect of any such right, privilege, obligation, liability, forfeiture or punishment as aforesaid;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.(2)Notwithstanding anything contained in sub-section (1), for the purpose of giving effect to the preceding proviso to the said sub-section (1), the State Government may, by notification, in the Official Gazette make such provision as appears to it necessary or expedient, -(a)for making omissions from, additions to and adaptations and modifications of the rules, notifications and orders issued under the repealed enactments;(b)for specifying the authority, officer or person who shall be competent to exercise such functions exercisable under any of the repealed enactments or any rules, notifications or orders issued thereunder as may be mentioned in the said notification.(3)[ Notwithstanding anything contained in sub-section (1), nothing contained in any of the repealed enactments limiting the time within which any action may be taken or any order, assessment or re-assessment may be made shall apply to an assessment or reassessment made on the assessee or any person, -(i)in consequence of, or to give effect to, any finding, direction or order made under any provision of the relevant repealed enactment or any judgment, or order made by the Supreme Court, High Court or any other court whether before or after the commencement of this Act;(ii)to rectify any error on account of the assessment of such assessee or person under this Act, instead of under the relevant repealed enactment, provided such assessment or re-assessment under the repealed enactment is made within a period of two years from the date of commencement of the [Karnataka] Agricultural Income-Tax (Amendment) Act, 1962.]
