Section 149State of Gujarat Act

Section 149: [ Further repeals and savings consequent on commencement of Bombay XXV of 1949 in other areas of State. [This section was inserted by Bombay 12 of 1959, Section 18.]

Gujarat Prohibition Act, 1949

[ Further repeals and savings consequent on commencement of Bombay XXV of 1949 in other areas of State. [This section was inserted by Bombay 12 of 1959, Section 18.]

- [*] On the commencement of this Act in any area of the State to which it is extended by the Bombay Prohibition (Extension and Amendment) Act, 1959 (Bombay XII of 1959), the Acts mentioned in Schedule III and in force in that area, shall, to the extent specified in the fourth column thereof, stand repealed:Provided that such repeal shall not affect,-

(a)

the previous operation of any Act so repealed or anything duly done or suffered thereunder, or

(b)

any right, privilege, obligation or liability acquired, accrued or incurred under any Acts so repealed, or

(c)

any penalty, forfeiture or punishment incurred in respect of any offence committed against any Acts so repealed,

(d)

any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid,

and 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continued or enforced, and any such penalty, forfeiture or punishment may be imposed, as if those acts had not been repealed:Provided further that,-

(a)any licence, permit, pass, authorisation or permission granted or issued under any of the Acts so repealed shall continue to be in force and shall be deemed to have been granted or issued under the corresponding provisions of this Act; and

(b)notwithstanding the repeal of any of the Acts aforesaid, for all purposes in connection with the liability for, and the levy, assessment and collection or refund of, any tax, duty or fee (including any penalty) leviable,-

(i)under the provisions of section 27A of the Central Provinces and Berar Excise Act, 1915 (C.P. and Berar II of 1915), or

(ii)under Section 112A of the Bombay Prohibition Act, 1949 (Bombay XXV of 1949), as in force in the Saurashtra area, or

(iii)before the commencement of this Act in any area under any provisions of any of the Acts repealed by this section,

the relevant Acts repealed (including all rules, regulations, notifications, and orders made or issued thereunder) shall nevertheless continue in force for all such purposes; and all such taxes, duties and fees shall be levied, assessed, collected, refunded and penalty imposed and paid, as the case may be, as if those relevant Acts had not been repealed.][******] [Schedule I-A was omitted by the Gujarat Adaptation of Laws (State and Concurrent Subjects) Order, 1960.]

Sec 148 — Repeal and amendments

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