Section 14   [ View Judgements ]


On the commencement of this Act the following provisions shall stand repealed, namely:—

(i) Part II of the Bombay Finance Act, 1932;

(ii) The Central Provinces and Berar Electricity Duty Act, 1949 ;

(iii) The Saurashtra Electricity Duty Act, 1956 : Provided that such repeal shall not affect—

(a) the previous operation of any law so repealed or anything duly done or suffered thereunder; or

(b) any right, privilege, obligation, or liability acquired, accrued or incurred under any law so repealed; or

(c) any penalty or punishment incurred in respect of any offence committed against, any law so repealed; or

(d) any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty or punishment as aforesaid; and any such investigation, legal proceeding or remedy may be instituted, continued or enforced and any such penalty or punishment may be imposed as if this Act had not been passed:

Provided further that, subject to the preceding proviso, rates of duty or of interest prescribed, or rules or forms framed, under the provisions of Part II of the Bombay Finance Act, 1932 and any appointment of Inspectors made under any of the repealed provisions shall be deemed to have been prescribed, framed or made under the corresponding provisions of this Act, and shall continue to be in force accordingly, unless and until superseded by anything done or any action taken under this Act.

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