Amendment status not verified — confirm the current text below against the official source.
Validatzon of the assessment, leuy, etc., of taxes Ml cashewnut, cocoanut and copra.-Notwithstanding anything contained in any law, or in any judgment, decree or order of any cout t, authority or tllbunal,- (a) all taxes assessed, levied or collected on the purchases of cashewnut With or Without shells, cocoanut or copra made on or after the 1st day of Apnl, 1958 and before the 1st day of Apnl, 1963, shall for all purposes be deemed to be, and to have always been, validly assessed, levied or collected as if they were assessed, lev1ed or collected under the said Act as amended by this Act, and (b) all proceedmgs taken, ordet s passed and acts uone for the assess- ment, levy and collection of tax on the purchases of the goods specified in clause (a) during the pe1iod specified in that clause by any officer, auth011ty or tnbunal shall for all pm poses be dee wed to be, and to have always been, taken, passed and done in accordance with law, and all such proceedings, orders and acts may be contmued as if taken, passed and done under the said Act as amended by th1s Act : Provided that nothing in thi'> Act shall render any person hable to be convicted of an offence in respect of anything done or omitted to be done by him before the date of commencement of this Act, If such act 01 omiss10n was not an offence under the said Act before the aforesaid date, but for the proviSions of th1s Act.