Section 28. Repeal, U.P. Act III of 1949, U.P. Act I of 1904.

28. (1) With effect from the date this Act comes into force the U. P. Agricultural Income Tax Act, 1918, shall stand repealed. (2) Notwithstanding anything contained in the U. P. of General Clauses Act, 1904, the repeal under sub-section (1) shall not- (a) affect the previous operation of the Act so repealed or anything done or suffered thereunder; or (b) affect any right, privilege, obligation or liability acquired, accrued or incurred under the Act so repealed; or (c) affect any penalty, incurred in respect of any offence committed against the Act so repealed; or Forfeiture or punishment ensured in respect of any offence committed against the act so repealed; or (d) affect any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment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 this Act had not, been passed.