(1) Except the provisions contained in section 1, clauses (3), (5), (6), (6-b), (9), (10), (11), (12), (12-a), (14), (16), THE HIMACHAL PRADESH EXCISE ACT, 2011 37
(19) and (21) of section 3 and sections 16, 20, 21, 22, 23, 31, 32, 33-A, 58, 59 and 60 of the Punjab Excise Act, 1914 (Punjab Act No. 1 of 1914), (hereinafter called the „said Act‟) as in force by virtue of section 88 of the Punjab Re-organization Act, 1966 (Act No. 31 of 1966) in the areas added to Himachal Pradesh under section 5 thereof and as applied to the areas which comprised Himachal Pradesh immediately before the 1 st day of November, 1966, by virtue of the Himachal Pradesh (Application of Laws) Order, 1948 and the Bilaspur (Application of Laws) Order, 1949, all other provisions of the said Act are hereby repealed:
Provided that the repeal of these provisions of the said Act shall not affect,-
(a) any right, privilege, obligation or liability acquired, accrued or incurred under the said Act; or
(b) any penalty, forfeiture or punishment incurred in respect of any offence committed against the said Act; or
(c) any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid; and any such investigation, legal proceedings or remedy may be instituted, continued or enforced and any such penalty, forfeiture or punishment may be imposed as if the provisions of the said Act had not been repealed:
Provided further that anything done or any action taken, including any appointment or delegation made, notification, order or directions issued, rule made, license granted, duty levied, license fee or other fee imposed, under the repealed provisions of the said Act shall, in so far as it is not inconsistent with the provisions of this Act, be deemed to have been done or taken under the corresponding provisions of this Act and such appointment, delegation, notification, order, direction, rules, license, duty, license fee or other fee shall continue to be in force accordingly until superseded.
(2) For carrying out the purposes of the un-repealed provisions of the said Act, the relevant provisions of this Act relating to, -
(i) definitions,
(ii) establishment, control, powers and duties of officers,
(iii) appeals and revision,
(iv) delegation of powers, and
(v) establishment of check posts or barriers, subject to the unrepealed provisions of the said Act, shall apply mutatis mutandis.
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