(1) Save as otherwise provided in this Act, on and from the date of commencement of this Act,-

(i) the Rajasthan Value Added Tax Act, 2003(Act No. 4 of 2003), except in respect of goods included in the Entry 54 of the State List of the Seventh Schedule to the Constitution;

(ii) the Rajasthan Entertainments and Advertisements Tax Act, 1957 (Act No. 24 of 1957);

(iii) the Rajasthan Tax on Entry of Motor Vehicles into Local Areas Act, 1988 (Act No. 14 of 1988);

(iv) the Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990 (Act No. 9 of 1996);

(v) the Rajasthan Tax on Luxuries (Tobacco and its Products) Act, 1994 (Act No. 11 of 1994); and

(vi) the Rajasthan Tax on Entry of Goods into Local Areas Act, 1999 (Act No. 13 of 1999),

(hereafter referred to as the repealed Acts) are hereby repealed.

(2) The repeal of the said Acts and the amendment of the Acts specified in section 173 (hereafter referred to as "such amendment" or "amended Act", as the case may be) to the extent mentioned in sub-section (1) or section 173 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(b) affect the previous operation of the amended Acts or repealed Acts and orders or anything duly done or suffered thereunder; or

(c) affect any right, privilege, obligation, or liability acquired, accrued or incurred under the amended Acts or repealed Acts or orders under such repealed or amended Acts: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as an incentive against investment through a notification shall not continue as privilege if the said notification is rescinded on or after the appointed day; or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, 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incurred or inflicted in respect of any offence or violation committed against the provisions of the amended Acts or repealed Acts; or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.

(2A) Notwithstanding anything contained in sub-section (1), the State Government may, by notification in the Official Gazette, make such provisions as appears to it necessary or expedient, for-

(i) making omissions from, additions to and adaptations and modifications of the rules made, notifications and orders issued under the repealed Acts, from such date as may be specified therein;

(ii) recovery, exemption, waiver, write off or rebate of tax leviable under the repealed Acts including framing of any scheme for settlement of outstanding dues recoverable under the repealed Acts; and

(iii) specifying the authority, officer or person who shall be competent to exercise such functions exercisable under any of the repealed Acts or any rules made, notifications or orders issued thereunder as may be mentioned in the said notification.

(2B) Notwithstanding anything contained in the Acts repealed under subsection (1),-

(i) any rectification of mistake pertaining to any period upto 30th June, 2017 may be initiated under the repealed Acts, suo-moto by assessing authority or on application by the dealer. In case of application by dealer, it shall be disposed of within ninety days from the date of filing and where such application is not disposed of within the said period, the same shall be deemed to have been accepted;

(ii) an ex-parte assessment or best judgment assessment pertaining to any period upto 30th June, 2017 passed under any section of the repealed Acts may be re-opened suo-moto by assessing authority or on application by the dealer submitted manually, directly to assessing authority. In case of application by dealer, assessing authority shall proceed to make a fresh assessment within ninety days from the re-opening of assessment order; and

(iii) where a demand of any amount payable under the repealed Acts including the Central Sales Tax Act, 1956 (Central Act No. 74 of 1956) pertaining to any period upto 30th June, 2017, has been outstanding for any length of time and is irrecoverable for want of any kind of property for being attached and sold, in such cases, demand may be written off through an order in writing, in the manner specified by the Commissioner, Commercial Taxes.

(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 provisions of the Rajasthan General Clauses Act, 1955 (Act No. 8 of 1955) with regard to the effect of repeal.