Amendment status not verified — confirm the current text below against the official source.
Validation of certain taxes, etc., levied, assessed or collected in municipal communes.- Notwithstanding any judgment, decree or order of any court, all taxes, duties, cesses and fees (being taxes, duties, cesses and fees which the Legislature of the Union territory of Puducherry has power to levy) levied, assessed or collected or purporting to have been levied, assessed or collected under the Municipal Decree before the commencement of this Act shall be deemed to have been validly levied, 3 assessed or collected in accordance with law as if the provisions of section 3 had been in force at all material times when any such tax, duty, cess or fee was levied, assessed or collected; and accordingly,- (a) all acts, proceedings or things done or taken by the municipal councils or by any other authority, officer or person in connection with the levy, assessment or collection of any such tax, duty, cess, or fee shall, for all purposes, be deemed to be, and to have always been done or taken in accordance with law; (b) no suit or other proceedings shall be maintained or continued in any court against the municipal councils or any other authority, officer or person whatsoever for the refund of any tax, duty, cess or fee so collected; and (c) no court shall enforce any decree or order directing the refund of any tax, duty, cess or fee so collected: Provided that no act or omission on the part of any person shall be punishable as an offence which would not have been so punishable if this Act had not been passed.