Section 100(2) in The Rajasthan Sales Tax Act, 1994
(2)The repeal under sub-section (1) shall not-(a)revive anything not in force or existing at the time at which the repeal takes effect; or(b)affect the previous operation of the Old Sales Tax Act or anything done or suffered thereunder; or(c)affect any right, privilege, obligation or liability acquired, accrued or incurred under the Old Sales Tax Act; or(d)affect any penalty, forfeiture or punishment incurred or inflicted in respect of any offence or violation committed under the provisions of the Old Sales Tax Act; or(e)affect any investigation, enquiry, assessment, proceeding, any other legal proceeding or remedy in respect of any such right, privilege, obligation, liability, forfeiture or punishment as aforesaid;and any such investigation, enquiry, assessment, proceeding, any other legal proceeding or remedy may be instituted, continued, or enforced and any such penalty, forfeiture or punishment may be imposed as if the New Sales Tax Act had not been enacted.
