(1) This Act may be called the Haryana Tax on Luxuries (Repeal) Act 1995.

(2) It shall come into force on the 1st day of April, 1995.

The Haryana Tax on Luxuries Act, 1994 (Haryana Act No. 8 of 1994), is hereby repeated:

Provided that such repeal shall not

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

(b) affect the previous operation of the enactment so repealed or anything duly done or suffered thereunder; or

(c) affect any right, privilege, obligation or liability acquired, accrued or incurred under the enactment so repealed; or

(d) affect any penalty forfeiture or punishment incurred in respect of any offence committed against the enactment so repealed; or

(e) 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and any such penalty forfeiture or punishment may be imposed as if the Haryana Tax on Luxuries Act, 1994 has not been repealed.

1. [Received the assent of the Governor on 21st April, 1995 and published in the Haryana Government Gazette , Extraordinary, No. Leg. 13/95, dated 28th April, 1995].