Section 64(2) in The Himachal Pradesh Value Added Tax Act, 2005
(2)Unless it is otherwise expressly provided.(a)anything done or any action taken (including any appointment, notification, notice, order or rule or use of any form or declaration) in the exercise of any power conferred by or under the aforesaid 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as if this Act were in force on the date on which such thing was done or such action was taken unless and until it is superseded by or under this Act and all arrears of tax and other amount due under the aforesaid Act, at the commencement of this Act may be recovered as if they had accrued under this Act;(b)any account, register or document seized under any provision of the aforesaid Act and not released shall continue to be retained, till the same is released, in accordance with the provisions of the aforesaid Act; and(c)any goods seized or detained under any provision of the aforesaid Act or the rules made thereunder and not released shall continue to remain seized or detained, till such goods are released, in accordance with the provisions of aforesaid Act.
