Repeal and saving provisions preserve existing tax liabilities and legal proceedings despite statutory repeal, ensuring continuation.

The Act repeals specified State taxation statutes but includes saving provisions: repeal does not revive lapsed provisions or affect prior operations, accrued rights, obligations or liabilities; tax exemptions by notification cease if rescinded on or after the appointed day; outstanding tax demands, penalties, interest, forfeitures and punishments remain enforceable; investigations, assessments, adjudications, recovery proceedings and appeals may be instituted or continued as if the repeal had not occurred; the general effect of repeal under the Manipur General Clauses Act, 1897 is retained.

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