Section 20(2) in Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003
(2)Notwithstanding such repeal:(a)anything done or any action taken or purported to have been done or taken including any rule, notification, inspection order or notice made or issued or any direction given under the repealed laws, shall so far as it is not inconsistent with the provisions of this Act, be deemed to have been done or taken under the corresponding provisions of this Act.(b)any duty levied under the repealed Tamil Nadu Electricity Duty Act, 1939 (Tamil Nadu Act 5 of 1939) and the rules made thereunder during the period prior to the commencement of this Act, but not collected, may be recovered in the manner provided under the repealed Act and rules made thereunder.(c)any tax levied under the repealed Tamil Nadu Electricity (Taxation on Consumption) Act, 1962 (Tamil Nadu Act 4 of 1962) and the rules made thereunder during the period prior to the commencement of this Act, but not collected, may be recovered in the manner provided under the repealed Act and the rules made thereunder.
