Section 173 - Repeals. - Karnataka Goods and Services Tax Act, 2017

173. Repeals. (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act,- (i) The Mysore Betting Tax Act, 1932 (Mysore Act IX of 1932), (ii) The Karnataka Entertainments Tax Act, 1958 (Karnataka Act 30 of 1958), (iii) The Karnataka Tax on Luxuries Act, 1979 (Karnataka Act 22 of 1979), (iv) The Karnataka Tax on Entry of Goods Act, 1979, (Karnataka Act 27 of 1979), (v) The Karnataka Tax on Lotteries Act, 2004 (Karnataka Act 4 of 2004) (vi) The Karnataka Special Entry Tax Act, 2002 (Karnataka Act 29 of 2004), (vii) The Karnataka Value Added Tax Act, 2003 (Karnataka Act 32 of 2004), (hereafter referred to as the repealed Acts) are hereby repealed. (2) Every certificate of registration, licence or as the case may be, permission, granted under any of the repealed Acts or such repealed provision, shall stand cancelled with effect from the appointed day and shall be returned to the authority competent to cancel such certificate of registration, licence or as the case may be, permission, within a period of three months from the appointed day.