Section 20(1) in Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003
(1)The Tamil Nadu Electricity Duty Act, 1939 and the Tamil Nadu Electricity (Taxation on Consumption) Act, 1962 is hereby repealed.Provided that such repeal shall not affect:(a)the previous operation of the said Acts or anything duly done or suffered thereunder;(b)any right, privilege, obligation or liability, acquired, accrued or incurred under the said Acts;(c)any penalty, forfeiture or punishment incurred in respect of any offence committed against the said Act;(d)any investigation, legal proceeding (including assessment proceeding) or remedy in respect of any such right, privilege, obligation, liability, forfeiture or punishment as aforesaid and any such investigation, legal proceeding or remedy may be instituted, continued or enforced and any such penalty, forfeiture or punishment may be imposed as i f this Act had not been passed;
