149. 1[On the commencement of this Act in any area of the State to which it is extended by the Bombay Prohibition (Extension and Amendment) Act, 1959, the Bom Acts mentioned in Schedule III and in force in that area, shall to the extent specified in the fourth column thereof, stand repealed]1 :

Provided further that—

1. any licence, permit, pass, authorisation or permission granted or issued under any of the Acts so repealed shall continue to be in force and shall be deemed to have been granted or issued under the corresponding provisions of this Act; and
2. notwithstanding the repeal of any of the Acts aforesaid, for all purposes in connection with the liability for, and the levy, assessment and collection or refund of any tax, duty or fee (including any penalty) leviable,—
   1. under any provisions of section 27A of the Central Provinces and Berar Excise Act, 1915, or
   2. under section 112A of the Bombay Prohibition Act, 1949 as in force in the Saurashtra area, or
   3. before the commencement of this Act in any area under any provisions of any of the Acts repealed by this section,
   the relevant Acts repealed (including all rules, regulations, notification, and orders made or issued thereunder) shall nevertheless continue in force for all such purposes; and all such taxes, duties and fees shall be levied, assessed, collected, refunded and penalty imposed and paid, as the case may be, as if those relevant Acts had not been repealed.