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      <description>Savings provision preserves pre-repeal legal effects: repeal does not revive defunct matters or affect prior operations, rights, obligations or liabilities; taxes, surcharges, penalties, fines, interest, forfeitures and punishments due or incurred remain enforceable; investigations, assessments, adjudications and other proceedings, including appeals and reviews, may be instituted or continued as if the repealed Acts remained in force. A tax exemption granted by notification ceases to operate as a privilege if that notification is rescinded on or after the appointed day, and the general rule on repeal in the General Clauses Act remains applicable.</description>
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