Section 25(2)(b) in West Bengal Multi-Storeyed Building Tax Act, 1979
(b)any proceeding commenced or purported to have been commenced for the assessment, collection or recovery of any amount as tax or penalty under the provisions of the said Act or the rules made thereunder or under the provisions of the West Bengal Multi-storeyed Building Tax Ordinance, 1979 or the rules made thereunder shall be deemed to have been commenced and conducted in accordance with the provisions of this Act and if not already completed shall be continued and completed in accordance with the provisions of this Act.