Notwithstanding anything contained in this Ordinance, or any other law for the time being in force, the tax collected under sub-section(5) of section 50 on import of edible oils as raw material by an industrial undertaking shall be deemed to be the minimum amount of tax payable under this Ordinance and where the final tax liability determined under this Ordinance exceeds the amount collected under the said sub-section, the said amount shall be adjustable against such liability of the said industrial undertaking.