The Punjab Passengers and Goods Taxation (Repeal) Act, 1993 Complete Act - Bare Act

THE PUNJAB PASSENGERS AND GOODS TAXATION (REPEAL) ACT, 1993

PREAMBLE

An Act to repeal the Punjab Passengers and Goods Taxation Act, 1952.

Be it enacted by the Legislature of the State of Punjab in the Forty fourth year of the Republic of India as follows :-

This Act may be called the Punjab Passengers and Goods Taxation (Repeal) Act, 1993.

The Punjab Passengers and Goods Taxation Act, 1952, is hereby repealed :

Provided that such repeal shall not affect "

(a) the previous operation of the Act so repealed or anything duly done or suffered thereunder; or

(b) any obligation or liability accrued or incurred under the Act so repealed; or

(c) any penalty, forfeiture or punishment incurred in respect of any offence committed under the Act so repealed; or

(d) any legal proceeding or remedy in respect of any obligation or liability as aforesaid, and any such legal proceeding or remedy may be continued or en forced, as if this Act had not been passed :

Provided further that where any reciprocal agreement under sub- section (6) of section 88 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988) has been entered into for the payment of tax payable under the repealed Act, such reciprocal agreement shall be deemed to have been entered into for the payment of special road tax levied under the Punjab Motor Vehicles Taxation Act, 1924.