Amendment status not verified — confirm the current text below against the official source.
Validation.— (1) Notwithstanding anything contained in any judgment, decree or order of any Court, Tribunal or other authority to the contrary,— (a) the Government Notification No. 1/1/ /2008-Fin (R&C) dated 28-07-2009, published in the Official Gazette, Extraordinary No. 2, Series I No. 17 dated 29- 07-2009; (b) the Government Notification No. 1/ /3/2011-Fin (R&C)/Part dated 09-12- 2011, published in the Official Gazette, Extraordinary, Series I No. 36 dated 09- 12-2011; (c) any library cess levied or collected or purported to have been levied or collected under the said notifications; and (d) any action taken or thing done in relation to such levy or collection under the provisions of the principal Act, shall, for all purposes, be deemed to be and to have always been validly issued or levied or collected or taken or done, as the case may be, in accordance with the provisions of section 18 of the principal Act as amended by this Act, and accordingly,— (i) no suit or other proceeding shall lie or be maintained or continued in any Court or before any Tribunal, officer or other authority, for the refund of any library cess so paid; (ii) no Court, Tribunal, officer or other authority shall enforce any decree or order directing the refund of any library cess so collected; (iii) any library cess levied or purported to have been levied but not collected, may be recovered under the principal Act as amended by this Act; and (iv) anything done or any action taken or purported to have been done or taken, under or for the purposes of the principal Act and/or under the said notifications, shall be deemed to have been validly done or taken in accordance with law as if the provisions of section 18 of the principal Act, as amended by this Act, had -10- been in force at all material times. (2) For the removal of doubts, it is hereby declared that nothing in sub-section (1) shall be construed as preventing a person,— (a) from questioning in accordance with the provisions of the principal Act, as amended by this Act, or the said notifications, the levy or collection of library cess referred to in sub-section (1); or (b) from claiming refund of any library cess paid by him in excess of the amount due from him under the principal Act, as amended by this Act, or the said notifications.