Odisha act 019 of 1990 : The ORISSA ADDITIONAL SALES TAX REPEALING ACT, 1990

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*THE ORISSA ADDITIONAL SALES TAX

REPEALING ACT, 1990

Orissa Act 19 of 1990

PREAMBLE

AN ACT TO REPEAL THE ORISSA ADDITIONAL SALES TAX ACT, 1975.

BE it enacted by the Legislature of the State of Orissa in the Forty-first

Year of the Republic of India, as follows:-

1 - (1) This Act may be called the Orissa Additional Sales Tax repealing

Act, 1990.

2 - (1) The Orissa Additional Sales Tax Act, 1975 (Orissa Act 24 of 1975)

is hereby repealed.

(2) The repeal of the said Act shall not affect,

(a) its previous operation or anything duly done or action taken including

orders passed, returns submitted, notices issued, assessments

made, taxes paid and arrear of tax to be realized; or.

(b) Any right, obligation or liability acquired, accrued or incurred there-

under; or

(c) any investigation, legal proceeding or remedy in respect of any

such right, obligation or liability and any such investigation, legal

proceeding or remedy may e instituted, continued or enforced as if

the said Act had not been repealed.

* Published vide Orissa Act of 1990

For the Bill, see Orissa Gazette, Extraordinary dated the 7th August 1990 (No. 907)

The Odisha Gazette EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. Date : 14th August 1990

Short title

and commencement

Repeal and savings: Orissa Act 24

of 1975

SECTIONS