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Transitional provisions

93.    (1)     A person, who would have continued to be liable to pay tax under the repealed Act, had this Act not come into force, shall be deemed to be registered under this Act, till a fresh registration is granted to him under this Act or till a period of sixty days expires from the date of the appointed day, which ever is earlier.

(2)     Notwithstanding anything contained in this Act, -

(a)      for the purposes of the levy, deemed assessment, reassessment, appeal, revision, review, rectification, reference, registration, collection, refund or credit of input tax, or allowing benefit of exemption or deferment of tax, imposition of any penalty or of interest or forfeiture of any sum, which relates to any period ending before the appointed day or for any other purpose whatsoever connected with or incidental to any of the purposes aforesaid, and whether or not ,the tax, penalty, interest or sum forfeited, if any, in relation to such proceedings, is paid before or after the appointed day, the repealed Act and all rules, regulations, orders, notifications, forms and notices issued  thereunder and in force immediately before the appointed day shall, in so much as they apply, shall continue to have effect, till the conclusion of proceedings;

(b)      any person appointed as Commissioner or any person appointed to assist the Commissioner under the repealed Act and continuing in office as such immediately before the appointed day, shall, on and from the appointed day, be deemed to have been appointed under this Act and shall continue in office as such, till such person ceases to be the Commissioner or ceases to be the person appointed to assist the Commissioner;

(c)      the Presiding officer of the Sales Tax Tribunal, appointed under the repealed Act and continuing in office as such, immediately before the appointed day, shall, on and from the appointed day, be deemed to have been appointed as the Chairman of the Tribunal under this Act and shall continue in office as such, till the constitution of the Tribunal under this Act or till he ceases to be such Presiding Officer (Chairman) as per the terms and conditions under the repealed Act, whichever is earlier;

(d)      any order or notification delegating any power or conferring any jurisdiction under the repealed Act or the repealed rules, by the State Government or the Commissioner to any person appointed by any designation, under sub-section (1) of section 3 of the repealed Act to assist him before the appointed day and continuing in force on the day immediately before the appointed day shall, with effect from such appointed day, continue in force until the State Government or the Commissioner amends, varies or rescinds such order after such appointed day under this Act;

(e)      any accounts, registers or documents of any person, seized before the appointed day under any of the provisions of the repealed Act and not returned till the day, immediately before such appointed day, shall continue to be retained in accordance with the provisions of such Act;

(f)       any goods seized or detained before the appointed day under any of the provisions of the repealed Act or the repealed rules  and not released before such appointed day, shall continue to remain seized, until such goods are released in accordance with the provisions of such Act;

(g)      all forms or declarations under the repealed Act or the repealed rules and continuing in force on the day immediately before the appointed day, shall with effect from such appointed day, continue in force and shall be used mutatis mutandis for the purposes for which those were being used before such appointed day, until the State Government directs by notification, the discontinuance of the use of such forms, till such time, as the State Government may specify, in this behalf;

(h)      any tax assessed, deferred, interest determined or penalty imposed under the repealed Act in respect of the sales or purchases made or in respect of the tax payable or in respect of the contravention of any provision of the repealed Act before the appointed day, shall be payable or recoverable in accordance with the provisions of the repealed Act;

(i)        a person liable to furnish return under the repealed Act, immediately before the appointed day, shall, notwithstanding that a period in respect of which, he is so liable to furnish return, begins on any day before such appointed day and ends on any day after such appointed day, furnish such return in respect of the tax, payable for sales or purchases made up to the day immediately before such appointed day and pay tax in accordance with the provisions of the repealed Act,  and shall furnish a separate return in respect of the remaining part of the period, which commences on such appointed day and pay tax due on such return for sales or purchases, made on and from such appointed day in accordance with the provisions of this Act; and

(j)        any prescribed declaration / form, obtained or obtainable by the person from any designated officer or any declaration, furnished or to be furnished by or to the person under the repealed Act or the rules made thereunder in respect of any sale of goods before the appointed day, shall be valid where such declaration / form is furnished on or after such appointed day.