Section 174 - Repeal and saving - Meghalaya Goods and Services Tax Act, 2017

Repeal and saving 174. (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act, (i) the Meghalaya Amusement and Betting Tax Act, (Assam Act VI of 1939 as adapted and modified by Meghalaya), (ii) The Meghalaya Cement Cess Act. 2010 (Meghalaya Act No. 5 of 2011) (iii) The Meghalaya Clinker Cess Act 2015 (Meghalaya Act No.4 of 2015) (iv) The Meghalaya Tax on Luxuries (Hotels and Lodging Houses) Act 1991 (Meghalaya Act No. 8 of 1991) (v) Meghalaya Sales of Petroleum and Petroleum products including Motor Spirit Taxation Act , (Assam Act IX of 1956 as adapted and amended by Meghalaya) except in respect of goods substituted by the One Hundredth and First Amendment Act 2016 in Entry 54 of the State List of the Seventh Schedule to the Constitution; (vi) The Meghalaya Value Added Tax Act, 2003 (Meghalaya Act No. 2 of 2005) except in respect of goods substituted by the One Hundredth and First Amendment Act 2016 in Entry 54 of the State List of the Seventh Schedule to the Constitution; (hereafter referred to as the repealed Acts) are hereby repealed. (2) The repeal of the said Acts and the amendment of the Acts specified in section 173 (hereafter referred to as such amendment or amended Act , as the case may be) to the extent mentioned in sub-section (1) or section 173 shall not- (a) revive anything not in force or existing at the time of such repeal; or (b) affect the previous operation of the repealed Acts and orders or anything duly done or suffered thereunder; or (c) affect any right, privilege, obligation, or liability acquired, accrued or incurred under the repealed Acts or orders under such repealed Acts: Provided that any tax exemption granted as an incentive against investment through a notification shall not continue as privilege if the said notification is rescinded on or after the appointed day; or (d) affect any tax, surcharge, penalty, interest as are due or may become due or any forfeiture or punishment incurred or inflicted in respect of any offence or violation committed against the provisions of the repealed Acts; or (e) affect any investigation, inquiry, assessment proceedings, adjudication and any other legal proceedings or recovery of arrears or remedy in respect of any such tax, surcharge, penalty, fine, interest, right, privilege, obligation, liability, forfeiture or punishment, as aforesaid, and any such investigation, inquiry, assessment proceedings, adjudication and other legal proceedings or recovery of arrears or remedy may be instituted, continued or enforced, and any such tax, surcharge, penalty, fine, interest, forfeiture or punishment may be levied or imposed as if these Acts had not been so repealed; or (f) affect any proceedings including that relating to an appeal, revision, review or reference, instituted before, on or after the appointed day under the said repealed Acts and such proceedings shall be continued under the said repealed Acts as if this Act had not come into force and the said Acts had not been amended or repealed. (3) The mention of the particular matters referred to in section 173 and sub-section (1) shall not be held to prejudice or affect the general application of section 2 of the Meghalaya Interpretation and General Clauses Act, 1972 (Act No. 7 of 1972) with regard to the effect of repeal.