Section 10(2) in The Tamil Nadu (Added Territories) Extension of Laws Act, 1962
(2)Anything done or any action taken including any rule or order made, notification issued, decision, award or direction given, proceeding taken, liability or penalty incurred and punishment awarded under the provisions of the Andhra Essential Articles Control and Requisitioning (Temporary Powers) Act, 1956 (Andhra Act V of 1956) (hereinafter in this section referred to as the Andhra Act),-(a)as in force immediately before its expiry; or(b)on or after the 26th day of January 1961, and before the date of publication of this Act in the [Fort St. George Gazette] [Now Tamil Nadu Government Gazette.], on the footing that the Andhra Act was in force at the relevant time, shall be deemed to have been done or taken under the corresponding ; provisions of [Tamil Nadu Act] [Substituted for 'Madras Act' by the Tamil Nadu Adaptation of Laws Order, 1970.]:Provided that nothing contained in this section shall render any person liable to any punishment whatsoever by reason of anything done or omitted to be done by him on or after the 26th day of January 1961, and before the date of publication of this Act in the [Fort St. George Gazette] [Now Tamil Nadu Government Gazette.].
