https://www.taxtmi.com/caselaws?id=151157 Saving provisions preserved the earlier sales tax law for levy and penalty relating to pre-appointed-day periods, so the later Act could not create a new penalty liability where none existed under the repealed Act. In the continuation-of-business after death context, the Act used only "tax due" in the relevant clause, while another clause for discontinuance of business expressly referred to "tax (including any penalty)". That wording showed penalty was deliberately excluded from the continuing-business category. Section 34 could not expand the scope of section 19(1)(a), and penalty could not be imposed on the legal representative merely because the business continued after death. en-us Mon, 16 Feb 1976 00:00:00 +0530 Fri, 31 May 2013 17:13:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151157 Saving provisions preserved the earlier sales tax law for levy and penalty relating to pre-appointed-day periods, so the later Act could not create a new penalty liability where none existed under the repealed Act. In the continuation-of-business after death context, the Act used only "tax due" in the relevant clause, while another clause for discontinuance of business expressly referred to "tax (including any penalty)". That wording showed penalty was deliberately excluded from the continuing-business category. Section 34 could not expand the scope of section 19(1)(a), and penalty could not be imposed on the legal representative merely because the business continued after death. Case-Laws VAT and Sales Tax Mon, 16 Feb 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151157