Repeal

(1) The Madras General Sales Tax Act, 1939 (Madras Act IX of 1939), The Hyderabad General Sales Tax Act, 1950 (Hyderabad Act XIV of 1950), The Madras Tobacco (Taxation of Sales and Registration) Act, 1953 (Madras Act IV of 1953), The Andhra Pradesh General Purchase Tax Act, 1956 (Andhra Act XIII of 1956) and Section 21-A of the Madras Prohibition Act, 1937 (Madras Act X of 1937,) are hereby repealed: Provided that such repeal shall not affect the previous operation of the said Acts or section or any right, title, obligation or liability already acquired, accrued or incurred there under, and subject thereto, anything done or any action taken (including any appointment, notification, notice, order, rule, form, regulation, certificate, license or permit) in the exercise of any power conferred by or under the said Acts 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 were 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 Acts 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 this Act if it had been in force on the date on which such application, appeal, revision or other proceeding was made or preferred.