Section 81(6) in Uttaranchal Value Added Tax Act, 2005
(6)Notwithstanding the repeal of the Repealed Act or, as the case may be, the Repealed Ordinance-(a)any action or proceedings relating to the period prior to the commencement of this Act already initiated under the Repealed Act or, as the case may be, the Repealed Ordinance, shall validly be continued under the provisions of this Act;(b)any tax, fee, penalty, interest or other amount payable by any person under the Repealed Act or, as the case may be, the Repealed Ordinance, for any period before the commencement of this Act, shall be paid and collected in the manner prescribed under the provisions of this Act as if this Act was in force during that period.
