Section 3. Savings

Notwithstanding anything contained in section 2,- (a) any cess due under the repealed Act up the day immediately preceding the commencement of this Act shall be levied, assessed, collected and recovered in accordance with the provisions of the repealed Act as if the said Act has not been repealed; (b) any proceedings of assessment, review, appeal, revision, collection, recovery, suspension of remission relating to the said due up-to the day immediately preceding the commencement of this Act and pending on such commencement shall be continued and completed in accordance with the provisions of the repealed Act as if the said the Act had not been repealed; (c) proceedings for the levy, assessment, appeal, revision, review, collection and recovery of the cess due up-to the day immediately preceding the commencement of this Act shall be commenced, continued and completed in accordance with the provisions of the repealed Act as if the said Act had not been repealed.