Section 20 in Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003
20. Repeal and saving.
(1)The Tamil Nadu Electricity Duty Act, 1939 and the Tamil Nadu Electricity (Taxation on Consumption) Act, 1962 is hereby repealed.Provided that such repeal shall not affect:(a)the previous operation of the said Acts or anything duly done or suffered thereunder;(b)any right, privilege, obligation or liability, acquired, accrued or incurred under the said Acts;(c)any penalty, forfeiture or punishment incurred in respect of any offence committed against the said Act;(d)any investigation, legal proceeding (including assessment proceeding) or remedy in respect of any such right, privilege, obligation, liability, forfeiture or punishment as aforesaid and any such investigation, legal proceeding or remedy may be instituted, continued or enforced and any such penalty, forfeiture or punishment may be imposed as i f this Act had not been passed;(2)Notwithstanding such repeal:(a)anything done or any action taken or purported to have been done or taken including any rule, notification, inspection order or notice made or issued or any direction given under the repealed laws, shall so far as it is not inconsistent with the provisions of this Act, be deemed to have been done or taken under the corresponding provisions of this Act.(b)any duty levied under the repealed Tamil Nadu Electricity Duty Act, 1939 (Tamil Nadu Act 5 of 1939) and the rules made thereunder during the period prior to the commencement of this Act, but not collected, may be recovered in the manner provided under the repealed Act and rules made thereunder.(c)any tax levied under the repealed Tamil Nadu Electricity (Taxation on Consumption) Act, 1962 (Tamil Nadu Act 4 of 1962) and the rules made thereunder during the period prior to the commencement of this Act, but not collected, may be recovered in the manner provided under the repealed Act and the rules made thereunder.(3)For the removal of doubts it is hereby declared that nothing in sub-section (1) shall be construed as preventing any person from claiming refund of any tax or duty paid by him in excess of the amount due from him under the repealed Acts and the rules made thereunder.
