Section 37 in The U.P. Entertainments and Betting Tax Act, 1979
37. Repeal and savings
. - (1) The United Provinces Entertainments and Belting Tax Act, 1937 is hereby repealed.(2)Repeal of the Act referred to in sub-section (1) shall not affect any liability of any tax incurred before the date of such repeal, and proceedings pending on the said date before any competent authority or Court and all proceedings instituted after the commencement of this Act and relating to any such liability as aforesaid shall be continued and disposed of, or instituted or disposed of, as the case may be, as if this Act has not been passed :Provided that all rules made, Notifications published, powers conferred and other things done or purported to have been done under the said Act and in force on the commencement of this Act shall, so far as they are not inconsistent with the provisions of this Act, be deemed to have been made, published, conferred or done under this Act.
