106. Repeal and Savings

(1) The Bengal Finance (Sales Tax) Act, 1941, (Ben. Act VI of 1941), the Bengal Raw Jute Taxation Act, 1941, (Ben. Act XI of 1941), the West Bengal Sales Tax Act, 1954, (West Ben. Act IV of 1954), and the West Bengal Motor Spirit Sales Tax Act, 1974, (West Ben. Act XI of 1974) are hereby repealed.

(2) Notwithstanding the repeal of the Bengal Finance (Sales Tax) Act, 1941, (West Ben. Act VI of 1941), or the Bengal Raw Jute Taxation Act, 1941, (West Ben. Act XI of 1941), or the West Bengal Sales Tax Act, 1954, (West Ben. Act IV of 1954), or the West Bengal Motor Spirit Sales Tax Act, 1974, (West Ben Act. XI of 1974) under sub-section (1), such repeal shall not-

(a) affect the previous operation of the Bengal Finance (Sales Tax) Act, 1941, or the Bengal Raw Jute Taxation Act, 1941, or the West Bengal Sales Tax Act, 1954 or the West Bengal Motor Spirit Sales Tax Act, 1974, so repealed or anything duly done or suffered thereunder ; or

(b) affect any right, privilege, obligation or liability acquired, accrued or incurred under the Bengal Finance (Sales Tax) Act, 1941, or the Bengal Raw Jute Taxation Act,1941, or the West Bengal Sales Tax Act, 1954, or the West Bengal Motor Spirit Sales Tax Act, 1974, so repealed ; or

(c) affect any penalty, forfeiture or punishment incurred in respect of any offence committed against, or in respect of any contravention of any provision of, the Bengal Finance (Sales Tax) Act, 1941, or the Bengal Raw Jute Taxation Act, 1941, or the West Bengal Sales Tax Act, 1954, or the West Bengal Motor Spirit Sales Tax Act, 1974, so repealed ; or

(d) affect 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 this Act had not been passed.