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4. Repeals and savings.-

If immediately before the commencement of this Act there is in force in any Part B State, other than Jammu and Kashmir, or in the merged territory of Cooch-Behar any law corresponding to any of the Acts specified in section 2, other that the Taxation on Income (Investigation Commission) Act, 1947 (30 of 1947), that law shall, upon the commencement of this Act, stand repealed: Provided that such repeal shall not affect-

(a) the previous operation of that law, or

(b) any penalty, forfeiture or punishment incurred in respect of any offence committed against that law, or

(c) any investigation, legal proceeding or remedy in respect of any such penalty, forfeiture or punishment; 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 this Act had not been passed: Provided further that anything done or any action taken under any provision of that law shall be deemed to have been done or taken under the corresponding provision of the Central Act as now extended to the State and shall continue in force accordingly.

Opium and Revenue Laws (Extension of Application) Act, 1950 Back

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