Section 20(2)(c) in Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003
(c)any tax levied under the repealed Tamil Nadu Electricity (Taxation on Consumption) Act, 1962 (Tamil Nadu Act 4 of 1962) and the rules made thereunder during the period prior to the commencement of this Act, but not collected, may be recovered in the manner provided under the repealed Act and the rules made thereunder.