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of <h1>Section 174 of 2017 GST Act Repeals Two Madhya Pradesh Tax Laws, Preserves Existing Legal Actions and Liabilities</h1> Section 174 of the Madhya Pradesh Goods and Services Tax Act, 2017, repeals the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976, and the Madhya Pradesh Vilasita, Manoranjan, Amod Evam Vigyapan Kar Adhiniyam, 2011. Despite the repeal, it preserves the effects of actions taken under these Acts, including rights, obligations, and liabilities. It ensures that ongoing legal proceedings, investigations, and penalties related to these Acts continue unaffected. The provision also clarifies that the repeal does not revive any previously non-existent provisions and maintains the general application of the Madhya Pradesh General Clauses Act, 1957.
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