Section 64(1) in The Himachal Pradesh Value Added Tax Act, 2005
(1)The Himachal Pradesh General Sales Tax Act, 1968, (24 of 1968) (hereinafter in this section called the "aforesaid Act") is hereby repealed from the date of coming into force of this Act:Provided that such repeal of the aforesaid Act shall not affect, --(a)the previous operation of the aforesaid Act or anything duly done or suffered thereunder; or(b)any right, privilege, obligation or liability acquired, accrued or incurred under the aforesaid Act; or(c)any penalty, forfeiture or punishment incurred in respect of any offence committed against the aforesaid Act; or(d)any investigation, legal proceedings or remedy in respect of any such right, privilege, obligation, liability, penalty, punishment as aforesaid; andany such investigation, legal proceedings or remedy may be instituted, continued or enforced and any such penalty, forfeiture or punishment may be imposed as if the aforesaid Act had not been repealed.
