).
2. Subs. by Act 17 of 1983, s. 2, for “Chief Commissioner” (w.e.f. 1-12-1983).
8
(e) the authority before which, the manner in which, the time within which and the fee on
payment of which, an appeal may be filed and the manner in which such appeal shall be heard and
decided under section 16;
(f) the issue of duplicate tokens and of certified copies of the records of the taxation authority and
the fees chargeable therefor;
(g) any other matter which is to be, or may be prescribed.
1
[(3) Every rule made under this section and every notification issued under sub-section (2) of
section 3 2
[and sub-section (3) of section 10] shall be laid, as soon as may be, after it is made or issued,
before each House of Parliament, while it is in session for a total period of thirty days which may be
comprised in one session or in two or more successive sessions, and if, before the expiry of the session
immediately following the session or the successive sessions aforesaid, both Houses agree in making any
modification in the rule or notification, or both Houses agree that the rule should not be made or the
notification should not be issued, the rule or notification shall thereafter have effect only in such modified
form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be
without prejudice to the validity of anything previously done under that rule or notification.]
24. Repeal.—(1) On and from the commencement of this Act, the Acts specified in Schedule II shall
stand repealed.
(2) The repeal of the said Acts by sub-section (1) shall not affect,—
(a) the previous operation of the said Acts or anything duly done or suffered thereunder; or
(b) any right, privilege, obligation or right conferred, accrued or incurred under any of the said
Acts; or
(c) any penalty, forfeiture or punishment incurred in respect of any offence committed against
any of the said Acts;
(d) any investigation, legal proceedings or remedy in respect of any such right, privilege,
obligation, liability, penalty, forfeiture or punishment as aforesaid;
and any such investigation, legal proceeding or remedy may be instituted, continued or enforced and any
such penalty, forfeiture or punishment may be imposed as if the said Acts had not been repealed.
(3) Subject to the provisions contained in sub-section (2) and notwithstanding the repeal of the Punjab
Motor Vehicles Taxation Act, 1924 (Punjab Act 4 of 1924), as extended to Delhi,—
(i) every declaration delivered under that Act in respect of any motor vehicle shall be deemed to
be a declaration delivered under this Act; and
(ii) every token issued under that Act and valid immediately before the commencement of this
Act, shall continue to be valid after such commencement for the unexpired portion of the period for
which it has been issued.
25. Amendment of section 184, Act 66 of 1957.— In the Delhi Municipal Corporation Act, 1957,
for section 184, the following section shall be substituted, namely:—
“184. Central Government to pay proceeds of entertainment and betting taxes to
Corporation.—The proceeds of the entertainment and betting taxes collected in Delhi under the
provisions, of the U. P. Entertainment and Betting Tax Act, 1937 (U.P. Act 8 of 1937), as extended to
Delhi (which shall form part of the Consolidated Fund of India) reduced by the cost of collection as
determined by the Central Government shall, if Parliament by appropriation made by law in this
behalf so provides, be paid to the Corporation for the performance of its functions under this Act.”.