(1) The Himachal Pradesh General Sales Tax Act, 1968 (24 of 1968), (hereinafter in this section called the 'aforesaid Act' is hereby repealed from the date of coming into force of thisAct:

Provided that such repeal of the aforesaid Act shall not affect, -

(a) the previous operation of the aforesaid Act or anything duly done or suffered thereunder; or

(b) any right, privilege, obligation or liability acquired, accrued or incurred under the aforesaid Act; or

(c) any penalty, forfeiture or punishment incurred in respect of any offence committed against the aforesaid Act; or

(d) any investigation, legal proceedings or remedy in respect of any such right, privilege, obligation, liability, penalty, punishment as aforesaid; and

any such investigation, legal proceedings or remedy may be instituted, continued or enforced and any such penalty, forfeiture or punishment may be imposed as if the aforesaid Act had not been repealed.

(2) Unless it is otherwise expressly provided-

(a) anything done or any action taken (including any appointment, notification, notice, order or rule or use of any form or declaration) in the exercise of any power conferred by or under the aforesaid Act shall, in so far as it is not inconsistent with the provisions of this Act, continue to be in force and be deemed to have been done or taken in the exercise of the powers conferred by or under the provisions of this Act as if this Act were in force on the date on which such thing was done or such action was taken unless and until it is superseded by or under this Act and all arrears of tax and other amount due under the aforesaid Act, at the commencement of this Act may be recovered as if they had accrued under this Act;

(b) any account, register or document seized under any provision of the aforesaid Act and not released shall continue to be retained, till the same is released, in accordance with the provisions of the aforesaid Act; and

(c) any goods seized or detained under any provision of the aforesaid Act or the rules made thereunder and not released shall continue to remain seized or detained, till such goods are released, in accordance with the provisions of aforesaid Act.

(3) Any assessment, appeal, revision or other proceeding arising under the aforesaid Act and the rules made thereunder and or pending before an officer or Authority duly empowered to make assessment or hear and decide such appeal, revision or other proceeding immediately preceding the commencement of this Act shall, on the date of such commencement stand transferred to the officer or Authority competent to make assessment or to hear and decide appeal or revision or other proceedings under this Act and thereupon such assessment shall be made or such appeal or revision or other proceeding shall be heard and decided within the period, if any, specified therefore, by such officer or Authority in accordance with the provisions of the aforesaid Act or the rules made thereunder as if they were the officers or authorities duly empowered for the purpose under the aforesaid Act.

(4) Any application by a dealer or the Commissioner to the Financial Commissioner for making a reference to the High Court under section 33 of the aforesaid Act; or any reference made to the High Court under section 33 of aforesaid Act, pending on the date of commencement of this Act shall be disposed of by the Financial Commissioner or the High Court, as the case may be, in accordance with the provisions of section 33 of the aforesaid Act as if this Act had not been enacted and the aforesaid Act had not been repealed.

(5) Notwithstanding anything contained in sub-section (1), any appeal, revision or other proceeding arising under the aforesaid Act but preferred or initiated after the commencement of this Act, shall be heard and decided by the Authority competent to entertain any appeal, revision or any other proceeding in accordance with the provisions of this Act.

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