Section 20(2)(b) in Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003
(b)any duty levied under the repealed Tamil Nadu Electricity Duty Act, 1939 (Tamil Nadu Act 5 of 1939) and the rules made thereunder during the period prior to the commencement of this Act, but not collected, may be recovered in the manner provided under the repealed Act and rules made thereunder.