Section 33(2) in Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987
(2)The levy, assessment or recovery of any penalty, in respect of such period, under the provisions of the relevant enactments and all proceedings under them in respect of all matters aforesaid shall be initiated and disposed of, or continued and disposed of , as the case may be, if this Act had not been enacted.
