Amendment status not verified — confirm the current text below against the official source.
On the commencement of this Act notwithstanding anything to the contrary contained in any law relating to the municipalities or panchayats for the time being in force or in any judgment, decree, order or direction of any court,- (a) no suit or other proceedings shall be instituted nor any suit or proceeding already instituted and pending in any court, at any stage, shall be maintained or continued for the refund of taxes validated by the provisions of this Act merely on the ground that the local areas of revenue villages of Ummedganj and Raipura, or of Khasra Nos. 20.21 and 1082 part of revenue village Khetari, as the case may be, did not, prior to the commencement of this Act, exist within the municipal areas of Kota or Khetari municipalities, as the case may be, and all such suits and proceedings shall be dismissed or discontinued against such municipalities: (b) all actions. proceedings or suits for the recovery of tax. toll, cess or fees. if any, levied under any law relating to Panchayats for the time being in force by a panchayat by treating the local areas of the revenue villages of Ummedganj and Raipura, or of Khasra Nos. 20,21 and 1082 of revenue village Khetari, as the case may be, existing in Its Panchayat Circle and collected prior to the commencement of this Act shall crease to have effect and shall be dismissed and discontinues : and (c) all taxes, tolls, cesses, or fees. It any levied or collected from any person under any law relating to Panchayats for the time being in force prior to the commencement of this Act by a Panchayat in whose Panchayat Circle If at any time local areas of revenue villages of Ummedganj and Raipura or of Khasra Nos. 20, 221 and 1082 of revenue village Khetari existed, as the case may be, shall be liable to be refunded with interest at the rate of 12 per annum from the date of collection till the refund thereof by such concerned municipality in whose municipal area, such local area or a part of local area has been included and deemed to have been included under the provisions of Section 4-A and 4-B of the Rajasthan Municipalities Act, 1959 and validated under provisions of this Act with retrospective effect. If claimed within a period of 3 years form the date of the commencement of this Act, by the person who paid such tax, toll, cess, or fees to the concerned Panchayat.