The relevant portion of cl. 5 (a) is in these words: "Save as expressly provided by the provisions of this Appendix or by a notification issued under paragraph 22 or order made under paragraph 23, (a) any appointment, notification, notice, tax, order, scheme, licence, permission, rule, bye law, or form made, issued, imposed or granted under the Bombay District Municipal Act, 1901 or the Bombay Municipal Boroughs Act, 1925 or any other law in force in any local area constituted to be a City immediately before the appointed day shall, in so far as it is not inconsistent with the provisions of this Act, continue in force until it is superseded by 186 any appointment, notification, notice tax, order, scheme, licence, permission, rule, bye law, or form made, issued, imposed or granted, under this Act or any other law as aforesaid as the case may be;" Mr. Patwardhan readily conceded that the 10 per cent deduction, as a tax on octroi refund could not get the pro tection of el.