Amendment status not verified — confirm the current text below against the official source.
Sub-section (3) omitted by A.O. (5), 1957. 26 THE HIMACHAL PRADESH PASSENGERS AND GOODS TAXATION ACT, 1955 1[Validation of assessments etc.- (1) Notwithstanding anything contained in any judgement, decree, or order of any court or other authority to the contrary, and assessment, levy, charge or payment of any tax on passengers and goods carried by road (hereinafter referred to as the 'aforesaid tax'), made or purporting to have been made or any action taken or anything done under the provisions of the principal Act at any time on or after the commencement of that Act, but before the commencement of the Himachal Pradesh Passengers and Goods Taxation (Amendment and Validation) Act, 1997 (hereinafter referred to as 'this Act'), shall be deemed to be valid and effective, as if such assessment, levy, charge, payment or collection or action or thing had been made, taken or done under the provisions of the said Act as amended by this Act and accordingly- (i) the aforesaid tax assessed, levied, charged, paid or collected or purporting to have been assessed, levied, charged, paid or collected under the provisions of the said Act, before the commencement of this Act shall be deemed to be and always be deemed to have been validly assessed, levied, charged, paid or collected in accordance with law ; (ii) no suit or other proceeding shall be maintained or continued in any court or before any authority for the refund of, and no enforcement shall be made by any court or authority of any decree or order directing the refund of, any such aforesaid tax which has been collected ; (iii) recoveries, if any, shall be made in accordance with the provisions of the said Act of all amounts which would have been collected thereunder as such aforesaid tax if this Act had been in force at all material times ; and (iv) anything done or any action taken (including any rule or order made, notification issued or direction given or exemption granted or penalty imposed) under the said Act before the commencement of this Act shall be deemed always to have been validly done or taken in accordance with this Act. (2) For the removal of doubts, it is hereby declared that- (a) nothing in sub-section (1) shall be construed as preventing any person- (i) from questioning, in accordance with the provisions of this Act, the assessment, levy, charge, payment for collection of the aforesaid tax; or (ii) from claiming refund of the aforesaid tax paid by him in excess of the amount due from him under this Act ; and