|72 : Repeal and savings M.P, ACT|
72 : Repeal and savings
The Madhya Pradesh Vanijyik Kar Adhiniyam 1994 (No.5 of 1995) shall stand repealed on the date of coming into force of this Act :
Provided that -
(i) such repeal shall not -
(a) affect the previous operation of the Act so repealed or Act No. 2 of 1959 repealed by Act No.5 of 1995( hereinafter referred to as a repealed Act ) or anything duly done or suffered, thereunder; or
(b) affect any right, privilege, obligation or liability acquired, accrued or incurred under the repealed Act, except the
right or privilege accrued under that Act for availing of the facility of industrial concession by way of exemption
from or deferment of payment of tax by registered dealers who had established new industrial units in the
State of Madhya Pradesh or undertaken expansion, modernisation or diversification in such industrial unit.
(c) affect any penalty, forfeiture or punishment incurred in respect of any offence committed against the repealed
(d) affect any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability;
(e) Notwithstanding anything contained in sub-clause (b) and subject to such restrictions and conditions as may be
specified, the State Government may, in respect of registered dealers,-
(i) who were eligible to avail of the facility of exemption from or deferment of payment of tax immediately
before the commencement of this Act; and
(ii) who would have continued to be so eligible had this Act not come into force,
formulate a scheme to allow them such facility as it may think fit for the balance un-expired period or
cumulative quantum of tax, whichever is earlier;
any such investigation, legal proceeding or remedy may be instituted, continued or enforced and any such
penalty, forfeiture or punishment may be imposed, as if this Act had not been passed and the said Act had not
(ii) Unless it is otherwise expressly provided, anything done or any action taken (including any appointment, notification, notice, order, rule, form, regulation or certificate) in the exercise of any power conferred by or under the repealed Act shall, subject to the provisions of sub-clause (b) of clause (i), in so far as it is not inconsistent with the provisions of this Act, continue to be in force and be deemed to have been done or taken in the exercise of the powers conferred by or under the provisions of this Act as if this Act were in force on the date on which such thing was done or action was taken unless and until it is superseded by or under this Act and all arrears of tax and other amount due at the commencement of this Act may be recovered as if they had accrued under this Act.
(iii) Any assessment, appeal, revision or other proceedings arising under the repealed Act and the rules made there under and or pending before an officer or authority duly empowered to make assessment or hear and decide such appeal, revision or other proceeding immediately preceding the commencement of this Act shall, on the date of such commencement stand transferred to the officer or authority competent to make assessment or to hear and decide appeal or revision or other proceedings under this Act and thereupon such assessment, shall be made or such appeal or revision or other proceeding shall be heard and decided within the period, if any, specified therefor, by such officer or authority in accordance with the provisions of the repealed Act or the rules made thereunder as if they were the officer or authority duly empowered for the purpose under the repealed Act.
(iv) (a) any application by a dealer or the Commissioner to the Appellate Board for making a reference to the High
Court under sub-section (1) of section 70 of the repealed Act; or
(b) any such application made under sub-section (2) of section 70 of the repealed Act; or
(c) any reference made to the High Court under sub-section (1) or sub-section (2) of section 70 of the repealed
is pending on the date of commencement of this Act shall be disposed of by the Appellate Board or the High Court, as the case may be, in accordance with the provisions of section 70 of the repealed Act as if this Act had not been passed and the said Act had not been repealed.
(v)Notwithstanding anything contained in clause (i), any appeal, revision or other proceedings arising under the repealed Act but preferred or initiated after the commencement of this Act, shall be heard and decided by the authority competent to entertain any appeal, revision or any other proceedings in accordance with the provisions of this Act.
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