70. Liabilities under the Repealed Act.-

Notwithstanding anything contained in these rules, a dealer liable to pay any amount due or submit any tax return, application or declaration under the Pondicherry General Sales Tax Act, 1967 (the repealed Act) for the period prior to the commencement of the Act, shall, within one month of the commencement of the Act, pay such dues or submit the tax return, application or declaration, as the case may be, in accordance to the provisions of the Pondicherry General Sales Tax Rules, 1967.