Section 45. - Repeal

(1) With effect from the thirtieth day of June, 1961, the U. P. Large Land Holdings Tax Act, 1957 (U. P. Act XXXI of 1957) except Section 28 thereof, shall stand repealed. (2) Notwithstanding the repeal of the U. P. Large Land Holdings Tax Act, 1957, and without prejudice to the provisions of the U. P. General Clauses Act, 1904, the repeal under sub-section (1) shall not— (a) affect the previous operation of the Act so repealed or anything done or suffered thereunder ; or (b) affect any right, privilege, obligation or liability acquired, accrued or incurred under the Act so repealed ; or (c) affect any penalty, forfeiture or punishment incurred in respect of an offence committed against the Act so repealed ; or (d) affect any investigation, legal proceedings or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid ; or (e) affect the right to take action under Section 15 of the U. P. Large Land Holdings Tax Act, 1957, in accordance with the provisions of that Act in respect of a land holding which has escaped assessment; and any such investigation, legal proceeding, remedy or action for assessment and any such investigation, enforced or taken and any such penalty, forfeiture, punishment or assessment may be imposed or made as if the U. P. Large Land Holdings Tax Act, 1957, had remained in force on all material dates.