If an Act is repealed, by virtue of the General Clauses Act, rights accrued under the repealed Act:

1. Section 6 of GCA — repeal does not affect previous operation, rights, liabilities, etc., unless a contrary intention appears. 2. This is the 'saving' provision against retroactive disruption. 3. Hence (B). _Source: ICAI BoS CA Inter Paper 2 — General Clauses Act 1897_