The repeal of the Act under section 2 shall not affect,-
(a) the previous operation of the said Act or anything duly done or suffered thereunder; or
(b) any right, privilege, obligation or liability acquired, accrued or incurred under the said Act; or
(c) any penalty, forfeiture or punishment incurred in respect of any offence committed against the said Act; or
(d) any investigation, legal proceedings or remedy in respect of any
1. Passed in Hindi by the Himachal Pradesh Vidhan Sabha. For Statement of Objects and Reasons see the Rajpatra, Himachal Pradesh (Extra-ordinary), dated 12 th March, 1991, pp. 290 and 292.
THE HIMACHAL PRADESH URBAN IMMOVABLE PROPERTY TAX (REPEALING) ACT, 1991 2 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continued or enforced and any such penalty, forfeiture or punishment may be imposed as if the said Act had not been repealed.
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