Amendment status not verified — confirm the current text below against the official source.
(1) Notwithstanding the lapse of the Kerala Finance Bill, 2006 (Bill No. 355 of the XI Kerala Legislative Assembly) (hereinafter called the said Bill), anything done or any action taken, including levy and collection of tax, during the period from the 1st day of April, 2006 to the 30th day of June, 2006, by virtue of the declared provisions of the said Bill, under the Kerala Stamp Act, 1959 (17 of 1959) or under the Kerala Tax on Luxuries Act, 1976 (17 of 1976) or under the Kerala Tax on Entry of Goods into Local Areas Act, 1994 (15 of 1994) or under the Kerala Value Added Tax Act, 2003 (30 of 2004) (hereinafter called the respective Acts), as they stand amended by the said Bill, shall be deemed to be and to have always been, for all purposes, validly and effectively done or taken under the provisions of the respective Acts, as if the said amendments had been in force at all material times. (2) Notwithstanding anything contained in the Kerala Value Added Tax Act, 2003 (30 of 2004), during the period from 29th day of June, 2006 to 30th day of June, 2006, during which the declared provisions contained in the Finance Bill, 2006 (Bill No. 12 of the XII Kerala Legislative Assembly) was in force, anything done or any action taken by virtue of the said provisions of the said Bill shall be deemed to have been validly done or taken under the said Act and no action shall lie against, any dealer or authority, on the ground of short levy or refund of excess tax, and tax collected by a dealer, if any, shall be paid over to the Government.