No: 12 Dated: May, 23 2000

THE HIMACHAL PRADESH MOTOR SPIRIT (TAXATION OF SALES) REPEALING ACT, 2000

(ACT NO. 12 OF 2000)

    An Act to repeal the Himachal Pradesh Motor Spirit (Taxation of Sales) Act, 1968 (Act No. 10 of 1968).

BE it enacted by the Legislative Assembly of Himachal Pradesh in the Fifty-first Year of the Republic of India; as follows:-

1. Short title and commencement.- (1) This Act may be called the Himachal Pradesh Motor Spirit (Taxation of Sales) Repealing Act, 2000.

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

2. Repeal of the Himachal Pradesh Act No. 10 of 1968.- The Himachal Pradesh Motor Spirit (Taxation of Sales) Act, 1968, is hereby repealed.

3. Savings.- The repeal of the Act under section 2 shall not affect,-

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

(b) any right, privilege, obligation or liability acquired, accrued or incurred under the said Act; or

(c) any penalty, forfeiture or punishment incurred in respect of any offence committed against the said Act; or

(d) any investigation, legal proceedings or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid; and

    any such investigation, legal proceedings or remedy may be instituted, continued or enforced and any such penalty, forfeiture or punishment may be imposed as if the said Act had not been repealed.

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