(e)notwithstanding the repeal of the Assam Panchayati Raj Act, 1986, any area of taxes, cess, fees and rates which were levied by the Gaon Panchayats, Anchalik Panchayats or the Mahakuma Parishads, under provisions of the Assam Panchayati Raj Act, 1986, or any amount of money on account of fine or otherwise which was due to the Gaon Panchayat, Anchalik Panchayat or Mahakuma Parishad under the Assam Panchayati Raj Act, 1986, shall be recovered by the Gaon Panchayat, Anchalik Panchayat and the Zilla Parishad as the case may be and credited into the respective Panchayat Fund;