Amendment status not verified — confirm the current text below against the official source.
(1) Notwithstanding anything contained in the Kerala Value Added Tax Act, 2003 (Act 30 of 2004) or any other law for the time being in force, during the period from 1st April, 2009 to the date of publication of this Act, during which the declared provisions contained in the Kerala Finance Bill, 2009 (Bill No. 254 of the XIIth Kerala Legislative Assembly) were in force, anything done or any action taken or any tax collected by virtue of the said provisions of the said Bill shall be deemed to have been validly done or taken or collected 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 or paid by a dealer, if any, shall be paid over to the Government. (2) Notwithstanding anything contained in the Kerala Value Added Tax Act, 2003 (Act 30 of 2004) any exemption or reduction of tax granted by virtue of the provisions of the Kerala Finance Bill, 2009 ( Bill No. 254 of the XIIth Kerala Legislative Assembly) in respect of the period with effect from 1st April, 2005 to the date of publication of this Act, shall be deemed to have been validly done and any tax collected or paid by a dealer at such higher rates shall be deemed to have been validly collected or paid and the tax so collected shall be paid over to the Government and shall not be refunded.