Section 117 in Meghalaya Value Added Tax Act, 2003
117. Repeal and savings.
- The Meghalaya Sales Tax Act, the Meghalaya Finance (Sales Tax) Act, the Meghalaya Purchase Tax Act will stand repealed from the date of Notification of this Act.Provided that such repeal shall not affect the previous operation of the said Act or any right, title, obligation or liability already acquired, or incurred there under and subject thereto, anything done or any action taken including any appointment, notification, notice order, rule, form or certificate in the exercise of any powers, conferred by or under this Act, as if this Act were in force on the date on which such thing was done or action was taken, and all arrears of tax and other amounts due at the commencement of this Act may be recovered as if they had accured under this Act.The limitation provided in this Act shall apply prospectively, and all events occurred and all issues arose prior to the date of commencement of this Act, shall be governed by the limitations provided of the provisions obtained in the repealed Acts.
