100. Repeal and savings.-

(1) The Nagaland Tax on Luxuries and Sumptuous Food (Hotels and Restaurants) Act, 1989 and The Nagaland Purchase Tax Act, 1993(here-in-after referred to as the repealed Acts) as in force in the State of Nagaland are here-by repealed from the date of commencement of this Act.

(2) The repeal shall not,-

(a) revive anything not in force or existing at the time of which the repeal takes effect; or

(b) affect the previous operation of repealed Acts or anything done or suffered there-under; or

(c) affect any right, privilege, obligation, or liability acquired, accrued or incurred under the repealed Acts; or

(d) affect any penalty, forfeiture or punishment incurred or inflicted in respect of any offence or violation committed under the provisions of the repealed Acts; or

(e) affect any investigation, inquiry assessment, proceeding, any other legal proceeding or remedy instituted, continued or enforced under the repealed Acts.

And any such penalty, forfeiture or punishment as aforesaid or any proceeding or remedy instituted, continued, or enforced under the repealed Acts shall be deemed to be instituted, continued or enforced under the corresponding provisions of this Act.

(3) All Rules made and notifications issued under the provisions of the repealed Acts and or Rules made there-under and in force on the date of the commencement of this Act, shall remain in force unless such Rules and notifications are superceded in express terms or by necessary implication by the provisions of this Act or the Rules made and notifications issued there-under.

(4) Any reference to any Section of the repealed Acts in any Rule, notification, regulation or circular shall be deemed to refer to the relevant corresponding Section of this Act, until necessary amendments are made in such Rule, notification, regulation or circular.

(5) The limitations provided in this Act shall apply prospectively, and all events occurred and all issues arose prior to the date of commencement of this Act, shall be governed by the limitations provided or the provisions contained in the repealed Acts.

Provided further that such repeal shall not affect the previous operation of the said Acts and any right, title, obligation or liability already acquired, accrued or incurred there under and subject thereto, anything done or any action taken including any appointment, notification, notice, order, Rule, form, regulation, certificate, license or permit in exercise of any power conferred by or under the said Acts, shall be valid and always be deemed to have been valid, during the period the Acts were in force notwithstanding the repeal of the Acts:

Provided further that powers conferred on the Commissioner under Section 32 of the Nagaland Sales Tax Act, 1967, and similar provisions under those Acts repealed shall not be repealed and the powers shall be exercisable by the Commissioner under the provision of the said Act as if the said Act were not repealed.

(6) Notwithstanding the repeal of the Acts;

(a) any action or proceedings already initiated under the Acts shall validly continue under the provisions of this Act even though it relates to the period prior to the coming into force of this Act;

(b) any person liable to pay any tax, fee, penalty, interest or other amount under those Acts for any period before coming into force of this Act, shall be levied, assessed and collected under the provisions of this Act as if this Act were in force during the relevant period.

(7) All arrears of tax, interest, penalty, fee or other amount due on the appointed day, whether assessed or levied before the appointed day or assessed or levied after the appointed day, may be recovered as if such tax, penalty, interest, fee or other amount is assessed or levied under the provisions of this Act and all methods of recovery including levy of penal interest, penalty or prosecution provided under this Act, shall apply to such arrears as if such amounts are assessed, levied and demanded under this Act;

(8) Notwithstanding anything contained in sub-section (1), any application, appeal, revision or other proceedings made or preferred to any authority under the said Acts, and pending on the appointed day, shall, after the appointed day be transferred to and disposed of by the officer or authority who would have had jurisdiction to entertain such application, appeal, revision or other proceedings under this Act as if it had been in force on the date on which such application, appeal, revision or other proceedings was made or preferred;

(9) Any registration certificate issued under The Nagaland Sales Tax Act, 1967 and other Acts referred to in sub- section (1) being a registration certificate in force immediately before the appointed day shall, in so far as the liability to tax under sub-section (1) of Section 8 of this Act exists, be deemed on the appointed day to be certificate of registration issued under this Act, and accordingly the dealer holding such registration certificate immediately before the appointed day, shall, until the certificate is duly cancelled or a fresh certificate of registration is issued, be deemed to be a dealer liable to pay tax under this Act and all the provisions of this Act will apply to him as they apply to a dealer liable to pay tax under this Act;

(10) If any person or dealer has applied for registration under the Nagaland Sales Tax Act, 1967 and other Acts referred to in sub-section (1) before the appointed day but the registration certificate has not been granted before the appointed day or where any dealer who has become liable to pay tax under any of the said Acts before the appointed day applies within the time provided for such application under the relevant Acts, but the application is made after the appointed day, then a registration certificate as provided under that Act may be duly granted to such person or dealer and for the purposes of all the provisions of this Act, such person or dealer shall be deemed to be holding a certificate of registration which is in force on the appointed day and all the provisions of this Act shall apply accordingly;

(11) Where any dealer liable to pay tax under the Nagaland Sales Tax Act, 1967, has at any time before the appointed day effected any sale by delivery of goods on the hire-purchase or any system of payment by instalments or, as the case may be, by transfer of the right to use any goods for any purposes (whether or not for a specified period) and any amount of sale-price in respect of such delivery or transfer is due and payable after the appointed day, then unless the full tax pertaining to such delivery or transfer has been admitted or paid in respect of the said amount before the appointed day, such amount shall be shown by the said dealer in the appropriate returns to be filed under this Act and the tax due on such amount shall be paid accordingly.