Section 33 in The Gujarat Entertainments Tax Act, 1977
33. Repeal and savings.
(1)On the commencement of this Act, the Bombay Entertainments Duty Act, 1923 (Bombay I 1923), shall stand repealed:Provided that, such repeal shall not affect-(a)the previous operation of the Act so repealed, or anything duly done or suffered thereunder;(b)any right, privilege, obligation or liability acquired, accrued and incurred under the Act so repealed;(c)any penalty, forfeiture or punishment incurred in respect of any offence committed under the Act so repealed; or(d)any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid;and any such investigation, legal proceeding or remedy may be instituted, continued or enforced and any such penalty, forfeiture and 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 rules made, notifications or orders issued, returns or security furnished, the levy, assessment or collections made, powers delegated, exemptions granted) under the repealed Act, shall, in so far as it is not inconsistent with the provisions of this Act, be deemed to have been done or taken under the corresponding provisions of this Act, and shall continue to be in force accordingly, unless and until superseded by anything done or any action taken under this Act.(2)Where any proprietor is in possession of any stamped tickets, or of stamps intended to be used for the purpose of stamping tickets, for admission to as entertainment, which have been rendered useless on the commencement of this Act, the prescribed officer shall, upon such proprietor delivering up within six months from such commencement, such stamped tickets, or as the case may be, stamps, refund to such proprietor the value of the stamps.
