Section 174 Odisha GST Act 2017
[ Section 174 Odisha GST Act 2017 explains Repeal and Savings and is covered in Chapter XXI : Miscellaneous ]
Repeal and Savings
174. (1) Save as otherwise provided in this Act, –
| (i) | the Odisha Value Added Tax Act, 2004 (Odisha Act 4 of 2005) so far as it relates to the goods other than the goods appearing in Entry 54 of List-II of the Seventh Schedule to the Constitution; | |
| (ii) | the Odisha Entry Tax Act, 1999 (Odisha Act 11 of 1999) ; | |
| (iii) | the Odisha Entertainment Tax Act, 2005 (Odisha Act 7 of 2006); and | |
| (iv) | the Odisha Luxury Tax Act, 1995 (Odisha Act 11 of 1995). (hereafter referred to as the repealed Acts) are hereby repealed. |
(2) The repeal of the Acts specified in sub-section(1) and the amendment of the Acts specified in section 173 to the extent mentioned in section 173 or sub-section(1), shall not—
| (a) | revive anything not in force or existing at the time of such amendment or repeal; or | |
| (b) | affect the previous operation of the amended Acts or repealed Acts and orders or anything duly done or suffered thereunder; or | |
| (c) | affect any right, privilege, obligation, or liability acquired, accrued or incurred under the amended Acts or repealed Acts or orders under such repealed or amended Acts: | |
| Provided that any tax exemption granted as an incentive against investment through a notification shall not continue as privilege if the said notification is rescinded on or after the appointed day; or | ||
| (d) | affect any tax, surcharge, penalty, fine, interest as are due or may become due or any forfeiture or punishment incurred or inflicted in respect of any offence or violation committed against the provisions of the amended Acts or repealed Acts; or | |
| (e) | affect any investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and any other legal proceedings or recovery of arrears or remedy in respect of any such tax, surcharge, penalty, fine, interest, right, privilege, obligation, liability, forfeiture or punishment, as aforesaid, and any such investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and other legal proceedings or recovery of arrears or remedy may be instituted, continued or enforced, and any such tax, surcharge, penalty, fine, interest, forfeiture or punishment may be levied or imposed as if these Acts had not been so amended or repealed; or | |
| (f) | affect any proceedings including that relating to an appeal, revision, review or reference, instituted before, on or after the appointed day under the said amended Acts or repealed Acts and such proceedings shall be continued under the said amended Acts or repealed Acts as if this Act had not come into force and the said Acts had not been amended or repealed. |
(3) The mention of the particular matters referred to in section 173 and sub-section (1) shall not be held to prejudice or affect the general application of section 5 of the Odisha General Clauses Act, 1937 (Odisha Act 1 of 1937) with regard to the effect of repeal.
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