(1) The West Bengal Multi-storeyed Building Tax Act, 1975 and the West Bengal Multi-storeyed Building Tax Ordinance, 1979 are hereby repealed.
Repeal, savings and validation.
(2) Notwithstanding such repeal—
(a) any amount levied, paid, collected or recovered or purported to have been levied, paid, collected or recovered as tax or penalty under the provisions of the West Bengal Multistoreyed Building Tax Act, 1975 (hereinafter referred to as 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 validly levied, paid, collected or recovered under the provisions of this Act, and
(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.
(3) The provisions of sub-section (2) shall have effect notwithstanding any judgment, decree or order of any court, tribunal or authority to the contrary.
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