Section 9AA(2) in The Bihar Electricity Duty Act, 1948
(2)Notwithstanding anything contained in this Act, any assessment proceeding pending under Rule 12 of Bihar Electricity Duty Rules, 1949 prior to coming into force of section-6A shall as the case may be initiated, continued, completed and disposed of in accordance with the provision of this Act as if this section had not come into force.]
