(1) Save as otherwise provided in this Act, on and from the date of commencement of this Act,
(i) the Tripura Value Added Tax Act, 2004, except in respect of
goods included in the Entry 54 of the State List of the Seventh
Schedule to the Constitution;
(ii) the Tripura Entertainment Tax Act, 1997; and
(iii) the Tripura Tax on Luxuries in Hotels and Lodging Houses Act,
1990.
(hereafter referred to as the repealed Acts) are hereby repealed.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(b) affect the previous operation of the repealed Acts and orders or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or incurred under the repealed Acts or orders under such repealed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said notification is rescinded on or after the appointed day; or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the repealed Acts; or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 sorepealed; 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appointed day under the said repealed Acts and such proceedings
shall be continued under the said repealed Acts as if this Act had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repealed.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 6 of the General Clauses Act, 1897 as adopted in
the State of Tripura by enactment of the Tripura General Clauses Act,
1966 (Act No.5 of 1966) with regard to the effect of repeal.