Section 23 in Sikkim Ecology Fund and Environment Cess Act, 2005
23. Repeal and saving.
(1)On and from date of commencement this Act, all laws, notifications and orders issued by the Government relating to collection of environment cess, environment fee, in force in the State, shall be repealed.(2)notwithstanding such repeal, all collections of environment cess or environment fee penalty and interest and all proceedings or assessment made, action taken or orders passed by any authority under any law referred to in sub section (1) shall be deemed to have been made, done or taken under the corresponding provisions of this Act.
