73. Repeal and savings.-

(1)     On the enactment of this Act the Business Turnover Tax Ordinance, 1982 (XVII of

1982) and the Sales Tax Ordinance, 1982 (XVII of 1982), hereinafter referred to as the said Ordinances, shall stand repealed.

(2)     Notwithstanding the repeal of the above Ordinances in the said manner

(a)     any  proceeding  concluded,  action  or  measure  under  taken  under  the  said ordinances shall, to the extent so far it is not inconsistent with the provisions of this Act,  without affecting  the action already taken or measure undertaken, be deemed to have been completed or undertaken under this Act;

(b)     all  rules,  orders  or  notices  framed  or  issued  under  the said  Ordinances  shall, subject  to  their consistency  with the provisions  of this Act and until they are repealed or  amended, remain in force, and shall be deemed to have been made, given or issued under this Act;

(c)     any arrear of tax, fees or other dues charged by or under any of said Ordinances which remained outstanding immediately before commencement of this Act, shall be  recovered  according  to  the  provisions  of  the  said  Ordinances  as  if  the Ordinances were not been repealed.

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