THE BOMBAY TOBACCO LAWS (REPEAL) ACT 1959

Bombay Act No. LXXIII of 1959

[29th December l959]

An Act to repeal certain laws relating to the levy of duties and taxes on, and the regulation of the sale and warehousing of tobacco.

WHEREAS it is expedient to repeal certain laws relating to the levy of duties and taxes on, and the regulation of the sale and warehousing of tobacco; It is hereby enacted in the Tenth Year of the Republic of India as follows

SECTION 01: SHORT TITLE

This Act maybe called the Bombay Tobacco Laws (Repeal) Act, 1959.

SECTION 02: REPEAL OF CERTAIN LAWS RELATING TO TOBACCO

With effect on and from such2date as the State Government may, by notification in the Official Gazette, appoint, the laws specified in the Schedule shall stand repealed.

SECTION 03: SAVINGS

(1) Notwithstanding the repeal of the Central Provinces and Berar Tobacco Act, 1939 (hereinafter referred to as "the said Act"), the said Act and the rules and orders made thereunder or in pursuance thereof shall continue to have effect for the purposes of the levy, assessment (including re-assessment) and collection or refund of fees, or for the purposes of any penalty or any other payment under the said Act in respect of any period prior to the date of its repeal and for any other purpose connected with or incidental to any of the purposes aforesaid.

(2) Without prejudice to the provisions contained in sub-section (1) and subject thereto, section 7 of the Bombay General Clauses Act, 1904, shall apply in relation to the repeal of each of the laws specified in the Schedule as if that law were an enactment repealed by a Bombay Act.

SECTION 04: REMOVAL OF DIFFICULTIES

If any difficulty arises in giving effect to the provisions of this Act, the State Government may by order publish in the Official Gazette, make such provision or give such direction as appears to it to be necessary for removing the difficulty.