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THE ORISSA ADDITIONAL SALES TAX REPEALING ACT, 1990
THE ORISSA ADDITIONAL SALES TAX REPEALING ACT, 1990
[For the Bill, see Orissa Gazette, Extraordinary dated the 7th August 1990 (No. 907)]
[Act No. 19 of 1990]
[14th August 1990]
PREAMBLE
An Act to Repeal the Orissa Additional Sales Tax Act, 1975.
BE it enacted by the Legislature of the State of Orissa in the Forty-first Year of the Republic of India, as follows:-
Section 1 - Short title and commencement
(1) This Act may be called the Orissa Additional Sales Tax repealing Act, 1990.
Section 2 - Repeal and savings
(1) The Orissa Additional Sales Tax Act, 1975 (Orissa Act 24 of 1975) is hereby repealed.
(2) The repeal of the said Act shall not affect,
(a) its previous operation or anything duly done or action taken including orders passed, returns submitted, notices issued, assessments made, taxes paid and arrear of tax to be realized; or.
(b) Any right, obligation or liability acquired, accrued or incurred there-under; or
(c) any investigation, legal proceeding or remedy in respect of any such right, obligation or liability and any such investigation, legal proceeding or remedy may e instituted, continued or enforced as if the said Act had not been repealed.
