Section 81(2) in Uttar Pradesh Value Added Tax Act, 2008
(2)Notwithstanding such repeal, -(a)any notification, rule, regulation, order or notice issued, or any appointment or declaration made, or confiscation made, or any penalty or fine imposed, any forfeiture, cancellation or any other thing done or any action taken under the repealed enactment, and in force immediately before such commencement shall, so far as it is not inconsistent with the provisions of this Act, be deemed to have been issued, made granted, done or taken under the corresponding provisions of this Act.(b)any right, privilege, obligation or liability acquired, accrued or incurred under the repealed Act, shall not be affected and manufacturing units (w.e.f.01.01.2008)enjoying facility of moratorium for payment of tax under section 8(2-A) of the said Act shall be entitled to claim moratorium for payment of tax in accordance with provisions of section 42.
