Appeal against taxation

An appeal against any tax, imposed under this Act, may be preferred to the prescribed authority in such manner and within such time as may be prescribed and the decision of such authority shall be final. (1) ... (d) any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, 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 if this Act has not been enforced: Provided further that subject to the preceding proviso anything done or any action taken (including any appointment, or delegation made notification, notice, order, instruction or direction issued, rule, regulation, bye-laws, form, or scheme framed, certificate obtained, permit or licence granted, registration affected, tax imposed or fee or rate levied), under the repealed Act shall, in so far as it is in force immediately before the coming into force of this Act and is not inconsistent with the provisions of this Act, be deemed to have been done or taken under the corresponding provisions of this Act and shall continue to be in force accordingly, unless and until superseded by anything done or any action taken under this Act. (2) The existing Panchayats shall continue till the expiration of their duration, unless sooner dissolved under the provisions of this Act or by a resolution passed to that effect by the Legislative Assembly. (3) The arrangement existing for the Gram Panchayat, Panchayat Samiti and Zila Parishad under the repealed Act shall continue, until the corresponding Gram Panchayat, Panchayat Samiti and Zila Parishad, as the case may be, is constituted under this Act. (4) The Deputy Commissioner shall apportion the assets and liabilities of the existing Gram Panchayats, amongst the corresponding Gram Panchayats constituted under this Act, according to the guidelines issued by the State Government for the purpose. (5) The Deputy Commissioner shall apportion the assets and liabilities of the Panchayat Samitis and the Director shall apportion the assets and liabilities of the Zila Parishad, in the event of their bifurcation or re-organization, as the case may be. (6) The assets and liabilities shall be apportioned in accordance with the guidelines issued by the State Government from time to time for this purpose.