Section 26(b) in U.P. Sugarcane (Regulation Supply and Purchase) Act, 1953
(b)The continued validity of any cess, tax fee or other penalty assessed or imposed under the said Act prior to its repeal or the power to assess or impose any such cess, tax, fee or penalty in respect of the period prior to its repeal or anything done or permitted to be done thereunder, and such cess, tax, fee or penalty may be assessed or imposed any such thing done as penalty may be assessed or imposed and any such thing done as if the said Act had not been repealed;
