Punjab Motor Spirit (Taxation of Sales) Repeal Act, 1998

The Punjab Motor Spirit (Taxation of Sales) Repeal Act, 1998

Punjab Act No. 2 of 1999

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[15th January, 1999]

No. 2-Leg/99. - The following Act of the Legislature of the State of Punjab received the assent of the Governor of Punjab on the 8th January, 1999, and is hereby published for general information.

An Act to repeal the Punjab Motor Spirit (Taxation of Sales) Act, 1939.

Be it enacted by the Legislature of the State of Punjab in the Fortyninth Year of the Republic of India as follows :-

1. Short title and Commencement.- (1) This Act may be called the Punjab Motor Spirit (Taxation of Sales) Repeal Act, 1998.

(2) It shall come into force on such date, as the Government may, by notification, in the Official Gazette, appoint.

2. Repeal of Punjab Act No. 1 of 1939.- The Punjab Motor Spirit (Taxation of Sales) Act, 1939, is hereby repealed :

Provided that such repeal shall not affect, -

(a) the previous operation of the Act so repealed or anything duly done or suffered thereunder; or

(b) any obligation of liability accrued or incurred under the Act so repealed; or

(c) any penalty, forfeiture or punishment incurred in respect of any offence committed under the Act so repealed; or

(d) any legal proceeding or remedy in respect of any obligation or liability as aforesaid, and any such legal proceeding or remedy may be continued or enforced, as if, this Act had not been passed.