Repeal and saving.

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....chedule to the Constitution, (ii) the Assam Amusement and betting Tax Act, 1939 (as extended to Manipur), (iii) the Manipur Tax on Luxury (Hotel & Lodging Houses) Act, 2000 (8 of 2000) (hereafter referred to as the repealed Acts) are hereby repealed. (2) The repeal of the said Acts and the amendment of the Acts specified in section 173 (hereafter referred to as "such amendment....

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....unishment incurred or inflicted in respect of any offence or violation committed against the provisions of the repealed Acts; or (e) affect any investigation, inquiry, assessment proceedings, adjudication and any other legal proceedings or recovery of arrears or remedy in respect of any such tax, surcharge, penalty, fine, interest, right, privilege, obligation, liability, forfeiture ....