Amendment status not verified — confirm the current text below against the official source.
Notwithstanding any judgment, decree or order of any Court or Tribunal, all cess on land revenue and water-rate levied, assessed or collected after the repeal of the Bombay Local Boards Act, 1923 and before the date of the coming into force of the Bombay Pro vincial Municipal Corporations (Gujarat Amendment) Ordinance, 1978 (hereinafter in this section referred to as “the Ordinance”) in any area which at any time during the period after such repeal and before the said date formed part of a City under this Act shall be deemed to have been validly levied, assessed or collected in accordance with law as if— (i) the provisions of this Act as amended by the Bombay Provincial Municipal Corporations (Gujarat Amendment) Act, 1979 (hereinafter in this section referred to as “the said Act”) relating to the levy, assessment and collection of such cess formed part of this Act at any material time when such cess was levied, assessed or collected; (ii) all notifications, rules and orders relating to the levy, assessment and collection of such cess had been issued or made under this Act and had been in force, at any such time; (iii) the rate at which the cess levied, assessed or collected at any such time had been the rate specified in this Act, and accordingly any such cess levied or assessed before the date of the coming into force of the Ordinance, but not collected before such date may be recovered (after assessment of the cess where necessary) in the manner provided in this Act as amended by the said Act: Levy of cess on water rate. Bom. VII of