Amendment status not verified — confirm the current text below against the official source.
Notwithstanding anything contained in an judgment, decree, order or direction of a court, no. tax levied, assessed or collected and recovered or purporting to have been levied, assessed, collected and recovered in respect of local areas of revenue villages Ummedganj and Raipura of Tehsil Ladpura in District Kota by Kota Municipality under the provisions of the Rajasthan Municipalities Act, 1959 (Rajasthan Act No. 38 of 1959) and the rules made thereunder, o the basis of treating or deemed inclusion or deemed existence always of the aforesaid local areas as part of its municipal areas at any time before the commencement of this act, shall be deemed to have been invalidly levied, assessed, collected or recovered by reason of the levy, assessment, collection and recovery being based on the non-inclusion of the aforesaid local areas within its municipal area and not being based on the inclusion of such local areas within its municipal area, and the levy, assessment, collection and recovery of the tax made at any time prior to the commencement of this Act shall be valid and shall be deemed always to have been valid and shall not be called in question merely on the ground that the levy, assessment, collection and recovery of the tax by the Kota municipality on the basis of noninclusion of the aforesaid local areas within its municipal area was not authorised by law; and accordingly and tax, in respect of the aforesaid local areas, leviable by the Kota Municipality considering them to be part of its municipal area at any time under the Rajasthan Municipalities Act, 1959 (Rajasthan Act No. 38 of 1959) prior to the commencement of this Act, may be so levied, assessed, Rajasthan Municipalities Act, 1959 (Rajasthan Act No. 38 of 1959) and the notifications issued and the rules made thereunder.