125 Savings and Transfer of Assets, Obligations, Liabilities, etc

(1) All movable and immovable Assets or other Property, Transfers, Rights, Liabilities or Obligations of the former Plateau State Internal Revenue Service which were, by virtue of the Plateau State Revenue (Consolidation) Law, 2017 vested in the Government of the State shall without further assurance, be vested in the Service.

(2) A Prosecution commenced before the commencement of this Law shall continue and be disposed of as if this Law had not come into force.

(3) Where the period for making any Application, Appeal or Prosecution has expired before the commencement of this Law, nothing in this Law is to be construed as enabling the Application, Appeal, or Prosecution to be made under this Law by reason only of the fact that a longer period is specified in this Law.

(4) A Tax Liability that arose before the commencement of this Law may be recovered under this Law, but without prejudice to any action already taken for the recovery of the Tax.

(5) All Forms and Documents used under the Tax Laws specified in First Schedule to this Law may continue to be used until they are revoked under this Law and all references in those Forms and Documents to the Tax Laws under that Schedule are taken to refer to the corresponding provisions in this Law.