https://www.taxtmi.com/caselaws?id=128845 Section 40(1) of the Mysore Sales Tax Act, 1957 preserved liabilities, penalties and punishments arising under the repealed Mysore Sales Tax Act, 1948, and also saved investigations and legal proceedings in respect of such offences. On that basis, prosecution for an offence alleged to have been committed under section 20(1)(a) of the 1948 Act could continue after repeal, because the repeal did not extinguish the State's right to proceed for a pre-repeal offence. The magistrate's acquittal therefore could not stand. en-us Wed, 26 Feb 1964 00:00:00 +0530 Fri, 12 Apr 2013 12:11:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128845 Section 40(1) of the Mysore Sales Tax Act, 1957 preserved liabilities, penalties and punishments arising under the repealed Mysore Sales Tax Act, 1948, and also saved investigations and legal proceedings in respect of such offences. On that basis, prosecution for an offence alleged to have been committed under section 20(1)(a) of the 1948 Act could continue after repeal, because the repeal did not extinguish the State's right to proceed for a pre-repeal offence. The magistrate's acquittal therefore could not stand. Case-Laws VAT and Sales Tax Wed, 26 Feb 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128845