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 (Bom. XII of 1959), the Acts mentioned in Schedule III and in force in that area, shall to the extent specified in the fourth column thereof, stand repealed :

Provided that such repeal shall not affect,—

(a) the previous operation of any Act so repealed or anything duly done or suffered thereunder, or

(b) any right, privilege, obligation or liability acquired, accrued or incurred under any Acts so repealed, or

(c) any penalty, forfeiture or punishment incurred in respect of any offence committed against any acts so repealed,

(d) any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid,

(a) any licence, permit, pass, authorisation or permission granted or issued under any of the Acts so repealed shall continue to be in force and shall be deemed to have been granted or issued under the corresponding provisions of this Act; and

(b) 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,—