Section 507 in Karnataka Municipal Corporations Act, 1976
507. Repeal and savings.
(1)The City of Bangalore Municipal Corporation Act, 1949 (Mysore Act LXIX of 1949) and Bombay Provincial Municipal Corporation Act, 1949 (Bombay Act LIX of 1949) are hereby repealed:Provided that such repeal shall not affect,-(a)the previous operation of the said enactments or anything duly done or suffered thereunder; or(b)any right, privilege, obligation or liability acquired, accrued or incurred under the said enactments; or(c)any penalty, forfeiture or punishment incurred in respect of any offence committed against the said enactments; or(d)any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, forfeiture or punishment as aforesaid, and any such investigation, legal proceeding or remedy may be instituted, continued or enforced, and such penalty, forfeiture or punishment may be imposed as if this Act had not been passed:Provided further that subject to the preceding proviso anything done or any action taken (including any appointment or delegation made, tax, duty, fee, or cess imposed, notification, order, instrument, or direction issued, rule, regulation, form, bye-law or scheme framed, certificate obtained, permit or licence granted or registration effected) under the said enactments shall be deemed to have been done or taken under the corresponding provisions of this Act and shall continue to be in force accordingly unless and until superseded by anything done or any action taken under this Act :Provided also that notwithstanding anything contained in the preceding provisos where any tax, duty, fee or cess other than a duty on transfers of immovable properties has been imposed under the said enactments at a rate higher than the maximum rate permissible under this Act, such tax, duty, fee or cess may continue to be imposed and collected at such higher rate unless and until superseded by anything done or any action taken under this Act :Provided also that any reference in any enactment or in any instrument to any provision of any of the repealed enactments shall, unless a different intention appears, be construed as reference to the corresponding provision of this Act.(2)Notwithstanding anything contained in sub-section (1), any tax, duty, fee, or cess imposed under the said enactments may, notwithstanding that such tax, duty, fee or cess cannot be imposed under the provisions of this Act, be continued to be levied and recovered as if the provisions of such enactments, the rules, bye-laws, orders and notifications made or issued thereunder relating to such levy and recovery had not been repealed.
