(h)any proceeding under Section 12 of the Bihar Taxation on Luxuries in Hotels Act, 1988 has not been initiated before the commencement of the amendment to sub-section (1) of Section 1 of the said Act, such proceeding shall be continued and disposed of in the manner prescribed under the Provisions of the said Act and the Rules framed thereunder as if the amendment to sub-section (1) of Section 1 has not come into force."
