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1982) and the Sales Tax Ordinance, 1982 (XVII of 1982), hereinafter referred to as the said Ordinances, shall stand repealed.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issued under the said Ordinances shall, subject to their consistency with the provisions of this Act and until they are repealed or amended, remain in force, and shall be deemed to have been made, given or issued under this Act;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of this Act, shall be recovered according to the provisions of the said Ordinances as if the Ordinances were not been repealed.
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(3) The VAT Ordinance, 1991 (XXVI of 1991), is hereby repealed.
(4) Notwithstanding the repeal under sub-section (3), under the repealed ordinance
(a) all proceedings completed or measures undertaken shall be deemed to have been completed or undertaken under this Act; and
(b) all rules, orders and notices framed and issued shall, subject to their consistency with the provisions of this Act and until they are repealed or amended remain in force, be deemed to have been made, given or issued under this Act.
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