Section 37
Repeal of Assam Act 4 of 1939 as extended to Manipur.
The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962
About this Act
An Act to consolidate and amend the law relating to the levy of a tax on sales of motor spirit and lubricants in the Union territory of Manipur.
The Assam Sales of Motor Spirit
and Lubricants Taxation Act, 1939, as extended to Manipur shall stand repealed:
Provided that such repeal shall not affect--
(a) the previous operation of the said Act or anything duly done or suffered thereunder; or
(b) any right, privilege, obligation or liability acquired, accrued or incurred under the said Act; or
(c) any penalty, forfeiture or punishment incurred in respect of any offence committed against the said Act; or
(d) any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid:
Provided further that anything done or any action taken (including any appointment or delegation made, notification, instruction or direction issued, certificate of registration granted) under the Act hereby repealed shall be deemed to have been done or taken under the corresponding provision of this Act and shall continue to be in force accordingly unless and until superseded by anything done or any action taken under this Act.
Provided that such repeal shall not affect--
(a) the previous operation of the said Act or anything duly done or suffered thereunder; or
(b) any right, privilege, obligation or liability acquired, accrued or incurred under the said Act; or
(c) any penalty, forfeiture or punishment incurred in respect of any offence committed against the said Act; or
(d) any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid:
Provided further that anything done or any action taken (including any appointment or delegation made, notification, instruction or direction issued, certificate of registration granted) under the Act hereby repealed shall be deemed to have been done or taken under the corresponding provision of this Act and shall continue to be in force accordingly unless and until superseded by anything done or any action taken under this Act.