(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(a) affect the previous operation of the Act so repealed or anything done or suffered thereunder; or
(b) affect any right, privilege, obligation or liability acquired, accrued or incurred under the Act so repealed; or
(c) affect any penalty, incurred in respect of any offence committed against the Act so repealed; or Forfeiture or punishment ensured in respect of any offence committed against the act so repealed; or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.
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Section 1 · Short title, extent and commencementSection 2 · Definition, U.P. Act III of 1901, Act XI of 1922, U.P. Act l of 1951, Act II of 1912, Act XI of 1932, Act V of 1908, U. P. Act III of 1901, U.P. Act XVII of 1939, U.P. Act I of 1951,Section 3 · Charge of Holding Tax.Section 4 · Land Holding, Act XXI of 1860.Section 5 · Annual value.Section 6 · Assessing authority.Section 7 · Notice regarding return of land holdings.Section 8 · Assessments.India Code, Government of India. Text fetched 16 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.