Section 104(2)(a) in The Police Enhanced Penalties Ordinance, 2005
(a)levy, assessment, reassessment, appeal, revision, review, rectification, reference, registration, collection, refund imposition of any penalty or of interest or forfeiture of any sum or recovery any period before the appointed day shall continue to be governed by the Jammu & Kashmir General Sales Tax Act., 1962 and all the rules, regulations, orders, notifications, forms and notices issued thereunder shall continue to apply till the conclusion of the proceedings ;