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    <title>Repeal and Savings</title>
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    <description>Section 174 repeals specified Odisha tax enactments while preserving pre-existing rights, liabilities and legal proceedings under those Acts. The savings provision prevents revival of matters not in force at repeal, safeguards prior operations and actions taken under the repealed laws, and allows investigation, assessment, adjudication and appeal processes to continue and be enforced as if the earlier Acts remained in force. A proviso discontinues tax exemptions granted by notification if such notification is rescinded on or after the appointed day.</description>
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      <description>Section 174 repeals specified Odisha tax enactments while preserving pre-existing rights, liabilities and legal proceedings under those Acts. The savings provision prevents revival of matters not in force at repeal, safeguards prior operations and actions taken under the repealed laws, and allows investigation, assessment, adjudication and appeal processes to continue and be enforced as if the earlier Acts remained in force. A proviso discontinues tax exemptions granted by notification if such notification is rescinded on or after the appointed day.</description>
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