Notwithstanding the repeal 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, under sub-section (1) of section 106,-

(a) where a dealer, registered only under any one of the Acts so repealed, is in possession of certificate of registration thereunder on the day immediately before the appointed day referred to in section 26 or section 27, such dealer shall be deemed to be a registered dealer under this Act, and such certificate of registration shall be deemed to have been granted under this Act and shall continue to have effect till such times as the State Government may, by notification, specify in this behalf unless cancelled otherwise before such time as aforesaid ;

(b) where a dealer, registered under more than one of the Acts so repealed, is in possession of certificates of registration thereunder on the day immediately before the appointed day, such dealer shall be deemed to have been registered under this Act, and-

(i) if he is so registered under the Bengal Finance (Sales Tax) Act, 1941, his certificate of registration under that Act, or

(ii) if he is so registered under the West Bengal Sales Tax Act, 1954, (Ben. Act IV of 1954) but not under the Bengal Finance (Sales Tax) Act, 1941, his certificate of registration under the West Bengal Sales Tax Act, 1954, or

(iii) if he is so registered under the West Bengal Motor Spirit Sales Tax Act, 1974, but not under the Bengal Finance (Sales Tax) Act, 1941, (Ben Act. VI of 1941) or the West Bengal Sales Tax Act, 1954, his certificate of registration under the West Bengal Motor Spirit Sales Tax Act, 1974 (West Ben. Act XI of 1974) shall be deemed to have been granted under this Act and shall continue to have effect till such time as the State Government may, by notification, specify in this behalf unless cancelled otherwise before such time as aforesaid, and his other certificate or certificates of registration under any other Act or Acts so repealed shall stand cancelled on such appointed day ;

PROVIDED that where any certificate of registration of a dealer under the West Bengal Sales Tax Act, 1954, stands cancelled under this clause, the class or classes of goods, if any, specified in such certificate shall, be deemed to be specified on such appointed day in his certificate of registration deemed to have been granted under this clause ;

(c) any person appointed as the Commissioner, special Commissioner or Additional Commissioner, or any person appointed to assist the Commissioner, under the Bengal Finance (Sales Tax) Act, 1941, and continuing in office as such immediately before the appointed day, shall on and from the appointed day, be deemed to have been appointed under this Act and shall continue in office as such till such person ceases to be the Commissioner, Special Commissioner or Additional Commissioner or ceases to be the person appointed to assist the Commissioner ;

(d) the President or any member of the West Bengal Commercial Taxes Tribunal appointed under the Bengal Finance (Sales Tax) Act, 1941, and continuing in office as such immediately before the appointed day, shall, on and from the appointed day, be deemed to have been appointed as the President or the member of the Appellate and Revisional Board under this Act and shall continue in office as such till he ceases to be such President or member ;

(e) the Bureau of lnvestigation constituted under the Bengal Finance (Sales Tax) Act, 1941, and continuing to have jurisdiction and powers under that Act immediately before the appointed day, shall on and from the appointed day, be deemed to have been constituted, and shall have jurisdiction and powers, under this Act, and the Special Officer, and other persons appointed under sub-section (1) of section 3 of that Act to assist the Commissioner appointed in the Bureau of lnvestigation as aforesaid and continuing in office immediately before the appointed day, shall, on and from the appointed day, be deemed to have been appointed in the Bureau under this Act and shall continue in office as such till such special officer or other person ceases to be appointed in the Bureau.

(f) the provisional certificate, certificate of eligibility or clearance certificate, if any, issued under any of the Acts so repealed or the rules made thereunder and revoked or cancelled under this Act, continue to be valid before the appointed day, shall, unless revoked or cancelled under this Act, continue to be valid on and from the appointed day for such unexpired period of its validity as ends on or after the appointed day ;

(g) a dealer liable to furnish return under any of the Acts so repealed immediately before the appointed day shall, notwithstanding that a period, in respect of which he is so liable to furnish return, commences on any day before such appointed day and ends on any day after such appointed day, furnish such return in respect of tax payable for sales or purchases made up to the day immediately before such appointed day and pay tax in accordance with the provisions of the Act or Acts so repealed, and shall furnish a separate return in respect of the remaining part of the period which commences on such appointed day and pay tax due on such return for sales or purchases made on and from such appointed day in accordance with the provisions of this Act ;

(h) any assessment of tax, or determination of interest, payable by a dealer under any of the acts so repealed in respect of any period commencing on any day before the appointed day and ending on any day after such appointed day shall, notwithstanding that such assessment of tax or determination of interest is made on or after such appointed day, be made in respect of that part of the period which ends on the day immediately before such appointed day in accordance with the provisions of the Act or Acts so repealed and the tax so assessed or interest so determined shall be deemed to be valid and enforceable against the dealer under such Act or Acts, and the assessment of tax or determination of interest for the remaining part of such period which commences on such appointed day shall be made in accordance with the provisions of this Act ;

(i) the re-opening of any assessment in respect of any period deemed to have been made under section 11E of the Bengal Finance (Sales Tax) Act, 1941, (Ben. Act VI of 1941), or under section 9A of the West Bengal Sales Tax Act, 1954, (West Ben. Act IV of 1954), so repealed, and fresh assessment in respect of such period may be made by the Commissioner on or after the appointed day in accordance with the provisions of such Act ;

(j) any order delegating any power under any of the Acts so repealed or the rules made thereunder by the Commissioner to any person appointed, by any designation, under sub-section (1) of section 3 of the Bengal Finance (Sales Taxes) Act, 1941, (Ben. Act VI of 1941) so repealed, to assist him before the appointed day and continuing in force on the day immediately before such appointed day shall, on and from such appointed day, continue in force until the Commissioner amends, varies or rescinds such order after such appointed day under this Act ;

(k) any accounts, registers or documents of any dealer seized before the appointed day under any of the Acts so repealed and retained on the day immediately before such appointed day, shall continue to be retained in accordance with the provisions of such Act ;

(l) any goods including notified goods and notified commodities, seized before the appointed day under any of the Acts so repealed and not released before such appointed day, shall continue to remain seized until such goods are released in accordance with the provisions of such Act ;

(m) all forms of notices, declarations or applications or any other forms prescribed under any of the Acts so repealed or the rules made thereunder and continuing in force on the day immediately before the appointed day shall, with effect from such appointed day, continue in force and shall be used mutatis mutandis for the purposes for which they were being used before such appointed day until the State Government directs, by notification, the discontinuance of the use of such forms till such time as the State Government may, by notification, specify in this behalf ;

(n) all rules, regulations, notifications or orders made or issued under any of the Acts so repealed and continuing in force on the day immediately before the appointed day shall continue to be in force on or after such appointed day in so far as they are not inconsistent with the provisions of this Act or the rules made thereunder until they are repealed or amended ;

(o) where a tax has been levied under any of the Acts so repealed in respect of the sale or purchase in West Bengal of declared goods within the meaning of section 14 of the Central Sales Tax Act, 1956, (74 of 1956) or any goods specified in Schedule IV before the appointed day, no tax shall be levied under this Act on sale or purchase of such goods in West Bengal on or after such appointed day ;

(p) any declaration form obtainable by a dealer from any prescribed authority or any declaration furnished or to be furnished by or to a dealer under any of the Acts so repealed or the rules made thereunder in respect of any sale of goods before the appointed day shall be valid where such declaration form is obtained or such declaration is furnished on or after such appointed day ;

(q) any declaration endorsed, permit issued or order passed before the appointed day under any of the Acts so repealed or the rules made thereunder for the transport of any consignment of goods specified in Schedule IV or notified goods into West Bengal or outside West Bengal and continuing to be valid on the day immediately before the appointed day shall continue to be valid on or after such appointed day for the purposes as aforesaid unless the periods of validity of such declaration, permit or order otherwise expires ;

(r) any application for revision, review or reference arising from any order passed before the appointed day or any appeal arising from any assessment of tax or determination of interest made before such appointed day or any application for refund, or for declaration form, in respect of any period before such appointed day, under any of the Acts so repealed, if made before such appointed day, and pending on such appointed day or if made on or after such appointed day, shall be disposed of in accordance with the provisions of the Act or Acts so repealed:

Provided that where any appeal or revision filed against an order of assessment passed on or before the 30th day of June, 2000 under any of the Acts so repealed, is pending till the date of coming into force of the section 8B the dealer, may, at its option, instead of getting such appeal or revision disposed of in accordance with the provisions of the Act or Acts so repealed, get the case settled by the West Bengal Sales Tax Settlement Commission established under section 8A of the Act.

(s) the Appellate and Revisional Board, or the Commissioner or any other authority to whom power in this behalf has been delegated by the Commissioner under any of the Acts so repealed, may, on its or his own motion, review or revise any order passed before the appointed day in accordance with the provisions of the Act or Acts so repealed ;

(t) any application for registration, amendment of certificate of registration or clearance certificate or any application for permit, or for declaration for transport of goods into West Bengal, pending on the day immediately before the appointed day, shall be deemed to have been made under this Act and shall be disposed of in accordance with the provisions of this Act ;

(u) any tax assessed, interest determined or penalty imposed under any of the Acts so repealed in respect of sales or purchases made, or in respect of tax payable, or in respect of contravention of any provision of any of the Acts so repealed, before the appointed day, shall be payable or recoverable in accordance with the provisions of the Act or Acts so repealed.