Notwithstanding Kerala Finance Bill, 2005 during the period from the first day of April, 2004 to the 27th day of July 2004, from any registered dealer after paying tax at the rates showing column (4) against the said serial numbers, such dealer shall pay tax on the re-sale or such goods at the rates mentioned in column (6) against such goods and the assessing authority shall complete the assessment under section 17 of the Act.