Section 13(2) in The U.P. Tax on Luxuries Act, 1995
(2)Notwithstanding such repeal, anything done or any action taken or rules made 6r notification issued under the Ordinance referred to in sub-section (1) or under the Uttar Pradesh Tax on Luxuries Ordinance, 1994 shall be deemed to have been done, taken, made or issued under this Act as if the provisions of this Act were in force at all material times.
