Short title and

commencement.

THE ANDAMAN AND NICOBAR ISLANDS ENTERTAINMENT TAX

REPEAL REGULATION, 2017

NO. 2 OF 2017

Promulgated by the President in the Sixty-eighth Year

of the Republic of India.

A Regulation to repeal the Andaman and Nicobar Islands Entertainment Tax Regulation,

1951.

In exercise of the powers conferred by article 240 of the Constitution, the President is

pleased to promulgate the following Regulations made by him:—

1. (1) This Regulation may be called the Andaman and Nicobar Islands Entertainment

Tax Repeal Regulation, 2017.

(2) It shall come into force on such date as the Central Government may, by notification

in the Official Gazette, appoint.

2. Save as otherwise provided in this Regulation, on and from the date of coming into

force of this Regulation, the Andaman and Nicobar Islands Entertainment Tax Regulation,

1951 ( hereinafter referred to as the said Regulation) shall be repealed.

Repeal of the

Andaman and

Nicobar Islands

Entertainment

Tax

Regulation,

1951.

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EXTRAORDINARY

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PART II — Section 1

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PUBLISHED BY AUTHORITY

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No. 21]

NEW DELHI, THURSDAY, JUNE, 29, 2017/ASHADHA 8, 1939 (SAKA)

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Separate paging is given to this Part in order that it may be filed as a separate compilation.

REGISTERED NO. DL—(N)04/0007/2003—17

MINISTRY OF LAW AND JUSTICE

(Legislative Department)

New Delhi, the 29th June, 2017/Ashadha 8, 1939 (Saka)

3. The repeal of the said Regulation shall not—

(a) revive anything not in force or existing at the time of such amendment; or

(b) affect the previous operation of the repealed Regulation and orders or

anything duly done or suffered thereunder; or

under the repealed Regulation or orders under such repealed Regulation:

Provided that, any tax exemption granted as an incentive against investment

through a notification shall not continue as privilege if the said notification is rescinded

on or after the date of coming into force of this Regulation; or

(d) affect any tax, surcharge, penalty, fine, interest as are due or may become due

or any forfeiture or punishment incurred or inflicted in respect of any offence or

violation committed against the provisions of the repealed Regulation; or

(e) affect any investigation, search, seizure, inquiry, verification (including

scrutiny and audit), assessment proceedings, adjudication and any other legal

proceedings or recovery of arrears or remedy in respect of any such tax, surcharge,

penalty, fine, interest, right, privilege, obligation, liability, forfeiture or punishment,

as aforesaid, and any such investigation, search, seizure, inquiry, verification

(including scrutiny and audit), assessment proceedings, adjudication and other legal

proceedings or recovery of arrears or remedy may be instituted, continued or

enforced, and any such tax, surcharge, penalty, fine, interest, forfeiture or punishment

may be levied or imposed as if the said Regulation had not been so repealed; or

(f) affect any proceedings including that relating to any appeal, revision, review

or reference, instituted before, on or after the date of coming into force of this Regulation

under the said repealed Regulation and such proceeding shall be continued under the

said repealed Regulation as if this Regulation had not come into force and the said

Regulation had not so been repealed.

PRANAB MUKHERJEE,

President.

————

DR. G. NARAYANA RAJU,

Secretary to the Govt. of India.

Savings.

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II— SEC. 1]

GMGIPMRND—877GI—29.06.2017

UPLOADED BY THE GENERAL MANAGER, GOVERNMENT OF INDIA PRESS, MINTO ROAD, NEW DELHI–110002

AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELHI–110054.

MANOJ KUMAR

Digitally signed by MANOJ

KUMAR

Date: 2017.06.29 21:22:04 +05'30'