Rajasthan Sales Tax Act,1994
Section 100. Repeal and saving
(1) The Rajasthan Sales Tax Act,1994 (hereinafter referred to as the New Sales Tax Act) hereby repeals the Rajasthan Sales Tax Act,1954 (Rajasthan Act XXIX of 1954) hereinafter referred as the Old Sales Tax Act).
(2) The repeal under sub-section (1) 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 Old Sales Tax Act or anything done or suffered thereunder; or
(c) affect any right, privilege, obligation or liability acquired, accrued, or incurred under the Old Sales Tax Act; or
(d) affect any penalty, forfeiture or punishment incurred or inflicted in respect of any offence or violation committed under the provisions of the Old Sales Tax Act; or
(e) affect any investigation, enquiry, assessment, proceeding, any other legal proceeding or remedy in respect of any such right, privilege, obligation, liability, forfeiture or punishment as aforesaid;
and any such investigation, enquiry, assessment, proceeding, any other legal proceedings or remedy may be instituted, continued, or enforced and any such penalty, forfeiture or punishment may be imposed as if the New Sales Tax Act had not been enacted.
(3) All rules made and notifications issued under the provisions of the Old Sales Tax Act and/ or the rules made thereunder, in force on the date of the commencement of the New Sales Tax Act, shall remain in force unless such rules and notifications are superseded in express terms or by necessary implication by the provisions of the New Sales Tax Act or the rules made or notifications issued thereunder.
(4) Any reference of any section of the Old Sales Tax Act in any rule, notification, regulation or circular shall be deemed to refer to the relevant corresponding section of the New Sales Tax Act, until necessary amendments are made in such rule, notification, regulation or circular.
(5) The modified limitations or the newly introduced limitations provided in the New Sales Tax Act shall apply prospectively, and all events occurred and all issues arose prior to the date of commencement of this Act, shall be governed by the limitations provided or the provisions contained in the Old Sales Tax Act.
