Section 53(2) in The Maharashtra Tax on Luxuries Act, 1987
(2)Without prejudice to the provisions contained in the foregoing sub-section and subject thereto, section 7 of the Bombay General Clauses Act, 1904, shall apply in relation to the repeal of the law referred to in section 52 as if the law so repealed had been an enactment within the meaning of section 7 of that Act.
