Amendment status not verified — confirm the current text below against the official source.
Validation of levy and collection of duty on sales of electrical energy.—(1) Notwithstanding any judgment, decree or order of any court, all duties levied or collected or purporting to have been levied or collected under the repealed Act and the rules made thereunder before the 15th day of April, 1963, shall be deemed to have been validly levied or collected in accordance with law as if the provisions of the repealed Act and of the rules made thereunder, in so far as such provisions relate to the levy and collection of such duty had been included in, and formed part of, this section and this section had been in force at all material times when such duty was levied or collected; and accordingly,— (a) no suit or other proceeding shall be maintained or continued in any court for the refund of any duty paid under the repealed Act and the rules made thereunder; (b) no court shall enforce a decree or order directing the refund of any duty paid under the repealed Act and the rules made thereunder; and * President’s Act enacted on the 9th July, 1965 and published in the Kerala Gazette Extraordinary No. 61 dated 14th July, 1965.