Repeal and saving.
Section 174
GST – States
MISCELLANEOUS
Mizoram Goods and Services Tax Act, 2017
Repeal and saving.
174. (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act,
(i) The Mizoram (Sales of Petroleum and Petroleum Products, including Motor Spirit and Lubricants) Taxation Act, 1973; (Act No. 6 of 1974), and
(ii) The Mizoram Entertainment Tax Act, 2013; (Act No. 4 of 2013), and
(iii) The Mizoram Entry Tax Act, 2015 (Act No. 8 of 2015)
(hereafter referred to as the repealed Acts) are hereby repealed.
(2) The repeal of the said Acts and the amendment of the Acts specified in section 173 (hereafter referred to as "such amendment" or "amended Act", as t
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due or may become due or any forfeiture or punishment incurred or inflicted in respect of any offence or violation committed against the provisions of the amended Acts or repealed Acts; or
(e) affect any investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and any other legal proceedings or recovery of arrears or remedy in respect of any such tax, surcharge, penalty, fine, interest, right, privilege, obligation, liability, forfeiture or punishment, as aforesaid, and any such investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and other legal proceedings or recovery of arrears or remedy may be instituted, continued or enforced, and any
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