Section 81(2) in Uttaranchal Value Added Tax Act, 2005
(2)The repeal shall not-(a)revive anything not in force or existing at the time the repeal takes effect,(b)affect the previous operation of Repealed Act or, as the case may be, the Repealed Ordinance or anything done or suffered hereunder,(c)affect any right, privilege, obligation, or liability acquired, accrued or incurred under the Repealed Act or, as the case may be, the Repealed Ordinance,(d)affect any penalty, forfeiture or punishment incurred or inflicted in respect of any offence or violation committed under the provisions of the Repealed Act or, as the case may be, the Repealed Ordinance,(e)affect any investigation, enquiry, assessment proceeding, any other legal proceeding or remedy instituted, continued or enforced under the Repealed Act or, as the case may be, the Repealed Ordinance, and any such penalty, forfeiture or punishment as aforesaid or any proceeding or remedy instituted, continued, or enforced under the Repealed Act or, as the case may be, the Repealed Ordinance, shall be deemed to be instituted, continued or enforced under the corresponding provisions of this Act.
