Amendment status not verified — confirm the current text below against the official source.
(I) Notwithstanding anything contained in any judgement, dccree or order of any Court, all actions taken, thing6 done rules made, notifications issued or purported to havz been taken, done, made or issued and t d e s r:aIised under or in pursuance of the principal Act prior to the date of commencement of this section uhall be deemed to have been validly taken,done, mlde,issued or realised, as the case may be, as if sections 2,3, 4, and 8 of, and the Schedule to the principa! Act as amended by this Act had been in force at all material tims.whea such actions were laken, things were done, rules were made, notifications were issued or taxes were realised, and, accordingly, no suit or other promding shall be maintained or continued in any Court for the refund of t5e tax realised under the principal Act as stood pnor to the said date. (2) For the rzmoval o l d~ubts it is h:reby de:Ilrzd that - ( i ) nothing in sub-section (1) shall be construed as preventing any perEon from claiming refund of any tax paid by him in excess of the amount due from him under the principal Act as amended by thi8 Act; and (ii) no act or omission on the part of any p:rson, b:€ore the coming into force of this section, shall b: tisblt to any --penalty whioh would not have been so liable if this Act had not corns into force. and