Section 24(2) in The West Bengal Tax On Entry Of Goods Into Local Areas Act, 2012
(2)Notwithstanding anything contained elsewhere in this Act, the provisions of this Act shall not -(a)affect any right, privilege, obligation or liability acquired, accrued or incurred under the anything done or any action taken under the said repealed Act; or(b)affect any penalty, forfeiture or punishment incurred in respect of any offences committed against, or in respect of any contravention of any provision of the said repealed Act; or(c)affect any investigation, legal proceeding or remedy, in respect of any such privilege, obligation or liability, penalty, forfeiture or punishment as aforesaid and any such investigation, legal proceeding or remedy may be instituted, continued or enforced, any such forfeiture may be made and penalty or punishment may be imposed under the said repealed Act.
