Section 19(1) in The Karnataka Entertainments Tax Act, 1958
(1)The Bombay Entertainments Duty Act, 1923 (Bombay Act I of 1923), as in force in the [Belgaum Area] [Adapted by the Karnataka Adaptations of Laws Order, 1973 w.e.f. 01.11.1973], the Mysore Amusements Tax Act, 1932 (Mysore Act VIII of 1932), as in force in the Mysore Area except Bellary District, the Madras Entertainments Tax Act, 1939 (Madras Act X of 1939), as in force in the Bellary District, the Madras Entertainments Tax Act, 1939 (Madras Act X of 1939), as in force in the [Mangalore and Kollegal Area] [Adapted by the Karnataka Adaptations of Laws Order, 1973 w.e.f. 01.11.1973], the Hyderabad Entertainments Tax Act, 1355 Fasli (Hyderabad Act V of 1355 F), the Hyderabad Cinema Shows Tax Act, 1952 (Hyderabad Act XXVI of 1952) and section 114 of the Hyderabad District Municipalities Act, 1956 (Hyderabad Act XVIII of 1956), as in force in the [Gulbarga Area] [Adapted by the Karnataka Adaptations of Laws Order, 1973 w.e.f. 01.11.1973], the Mysore Cinematograph Shows Tax Act, 1951 (Mysore Act XVI of 1951), as in force in the Mysore Area and the Coorg Entertainments Tax Act, 1953 (Coorg Act VII of 1953) as in force in the Coorg District and any other provision of law, rule or bye-law in force in any area of the [State of Karnataka] [Adapted by the Karnataka Adaptations of Laws Order, 1973 w.e.f. 01.11.1973] imposing a tax on entertainments or amusements whether called a tax on theaters or cinematograph shows or otherwise are hereby repealed:Provided that such repeal shall not affect,-(a)the previous operation of the said enactments, laws, rules or bye-laws or anything duly done or suffered thereunder; or(b)any right, privilege, obligation or liability (including liability to pay any tax), acquired, accrued or incurred under the said enactments, laws, rules or bye-laws; or(c)any penalty, or punishment incurred in respect of any offence committed against the said enactments, laws, rules or bye-laws; or(d)any investigation, legal proceeding (including proceeding for recovery of any tax) or remedy in respect of any such right, privilege, obligation, liability or punishment as aforesaid,and any such investigation, legal proceeding or remedy may be instituted, continued or enforced and any such penalty or punishment may be imposed as if this Act had not been passed.
