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CHAPTER
– X
REPEAL
80.
Repeal
Act VI of 1957
(1)
The Andhra Pradesh General Sales Tax Act, 1957 is hereby repealed :
Provided
that such repeal shall not affect the previous operation of the said Act or
Section or any right, title, obligation or liability already acquired, accrued
or incurred thereunder, and subject
thereto,
anything done or any action taken (including any appointment, notification,
notice, order, rule, form, regulation, certificate, licence or permit) in the
exercise of any power conferred
by
or under the said Act or section shall be deemed to have been done or taken in
the exercise of the powers conferred by or under this Act, as if this Act was in
force on the date on which such thing was done or action was taken; and all
arrears of tax and other amounts due at the commencement of this Act may be
recovered as if they had accrued under this Act.
(2)
Notwithstanding anything contained in sub-section (1), any application, appeal,
revision or other proceeding made or preferred to any officer or authority under
the said Act or section
and
pending at the commencement of this Act, shall, after such commencement, be
transferred to and disposed of by the officer or authority who would have had
jurisdiction to entertain such
application,
appeal, revision or other proceeding under the Act if it had been in force on
the date on which such application, appeal, revision or other proceeding was
made or preferred.
(3)
Upon such repeal of the Andhra Pradesh General Sales Tax Act, 1957 the
provisions of Sections 8, 8A, 9 and 18 of the Andhra Pradesh General Clauses
Act, 1891 shall apply.
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