{"act":{"id":"bihar-electricity-duty-act-2018","short_title":"Bihar Electricity Duty Act, 2018","long_title":"to provide for levying a duty on consumption of electrical energy in the State of Bihar and for matters connected therewith or incidental thereto.","act_number":"4","act_year":2018,"enact_date":null,"enforcement_date":null,"ministry":null,"department":null,"jurisdiction":"Bihar","unit":"section","section_count":24,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"ocr","scan_url":"https://indiacode.ecourtsindia.com/scan/826b909c-456e-426d-8593-9ce2ce373f75.pdf","url":"https://indiacode.ecourtsindia.com/bihar-electricity-duty-act-2018/"},"unit":"section","section":{"number":"23","heading":"Repeal and savings","text":"the Bihar Electricity Duty Act, 1948, stand repealed: Provided that, the repeal shall not affect,— (a) anything done or any action taken or purported to have been done or taken including any rule, notification, order or notice made or issued under the law so repealed ; or (b) any appointment, confirmation or declaration made or any authorization or exemption granted or any document or instrument executed and any direction given under the law so repealed ; or (c) any right, privilege, obligation or liability acquired, accrued or incurred under the law so repealed ; or (d) any investigation, legal proceedings or remedy in respect of any such right, privilege, obligation, liability, penalty as aforesaid; and any such investigation, legal proceedings or remedy may be instituted, continued or enforced and any such penalty may be imposed as if this Act had not been enacted : Provided further that, subject to the preceding proviso, rates of duty or interest prescribed, rules or forms framed under the provisions of the Bihar Electricity Duty Act, and any appointment of Inspecting authority made under any of the repealed provisions shall be deemed to have been prescribed, framed or made under the corresponding provisions of this Act, shall continue to be in force accordingly, unless and until superseded by anything done or any action taken under this Act.","html":"<p>the Bihar Electricity Duty Act, 1948, stand repealed: Provided that, the repeal shall not affect,— (a) anything done or any action taken or purported to have been done or taken including any rule, notification, order or notice made or issued under the law so repealed ; or (b) any appointment, confirmation or declaration made or any authorization or exemption granted or any document or instrument executed and any direction given under the law so repealed ; or (c) any right, privilege, obligation or liability acquired, accrued or incurred under the law so repealed ; or (d) any investigation, legal proceedings or remedy in respect of any such right, privilege, obligation, liability, penalty as aforesaid; and any such investigation, legal proceedings or remedy may be instituted, continued or enforced and any such penalty may be imposed as if this Act had not been enacted : Provided further that, subject to the preceding proviso, rates of duty or interest prescribed, rules or forms framed under the provisions of the Bihar Electricity Duty Act, and any appointment of Inspecting authority made under any of the repealed provisions shall be deemed to have been prescribed, framed or made under the corresponding provisions of this Act, shall continue to be in force accordingly, unless and until superseded by anything done or any action taken under this Act.</p>","words":222,"text_source":"ocr"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/bihar-electricity-duty-act-2018/section/23/","note":null,"source_note":"Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/826b909c-456e-426d-8593-9ce2ce373f75.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/9b1b8e6e-de5d-426a-8ed8-28be3adf14fc/content).","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}