The Act of 1953 was repealed by section 76 of the Act of 1959 and then section 77 lays down : "(1) Notwithstanding the repeal by section 76 of any of the laws referred to therein, (a) those laws (including any earlier law continued in force under any provisions thereof), and all rules, regulations, orders, notifications, forms and notices issued under those laws and in force immediately before the appointed day shall, subject to the provisions of section 42 continue to have effect for the purposes of the levy, assessment, reassessment, collection, refund or set off of any tax, or the granting of a draw back in respect thereof, or the imposition of any penalty, which levy, assessment, reassessment, collection, refund, setoff, draw back or penalty relates to any period before the appointed day, or for any other purpose whatsoever connected with or incidental to any of the purposes aforesaid; 499 (3) Without prejudice to the provisions contained in the foregoing sub sections and section thereto, section 7 of the Bombay General Clauses Act, 1904, shall apply in relation to the repeal of any of the laws referred to in section 76 as if the law so repealed had been an enactment within the meaning of section 7 of that Act." (We have only quoted the portions of section 77 with which we are concerned).