Amendment status not verified — confirm the current text below against the official source.
Valzdatzon of levy and collection of tax under the Gmeral Sales Tax Act on copra and cashewnut kernel.-( I) Notwithstanding any JUdgment, decree or order of any court, tnbunal or other authority, all taxes levied, assessed or collected or purported to have been levied, assessed or collec- ted under the General Sale~ Tax Act durmg the per01d commencing on and from the 1st day of Apnl, 1958, and endmg with the 31st day of March, 1963, on the pure hase of copra or cashew nut kernel shall be deemed to have been vahdly levJed, assessed or collected m accordance w1th law ; and accordingly- ( I) no su1t or other proceeding shall be maintained or conti- nued in any court, tnbunal or other authority for the refund of any such tax paid under the General Sales Tax Act ; 3{20-3 30 (ii) no court shall enforce a decree or order directing the re- fund of any such tax paid under the General Sales Tax Act ; (iii) any such tax assessed under the General Sales Tax Act before the 1st day of April, 1963, but not collected, may be recovered in the manner provided under that Act and the rules made thereunder ; (iv) any such tax not assessed under the General ~ales Tax Act before the 1st day of April, 1963, may be assessed within three years of the date of publication of this Act and recovered in the manner provi- ded under the General Sales Tax Act and the rules made thereunder. (2) For the removal of doubts it JS hereby declared that nothing in sub-sertion (I) shall be construed as preventing any person from claiming the refund of any amount pa1d by him in excess of the amount due from him by way of tax on the purchase of copra or cashewnut kernel under the General Sales Tax Act.