Amendment status not verified — confirm the current text below against the official source.
(1) Notwithstanding any thing contained in any judgment. decree or under of any court or other Authority to the contrary. any octrol levied. charged or collected on Starch or other chemicals at the rate of one and a half percent of the value before the commencement of this Act and any action taken or things done before such commencement in relation to such levy. charge. or collection under the provisions of the Rajasthan Municipalities Act. 1959 (Rajasthan Act No. 38 of 1959), and the notification issued from time to time thereunder shall be and shall be deemed always during the period on and from 18th December. 1969 to 2nd December, 1992 to be as valid and effective as if such levy, charge or collection or action or thing had been made, taken or done under the said Act as amended by this Act and accordingly.- (a) all acts, proceedings or things done or taken by the Balotara Municipality or by officers of the Municipality or by any other Authority in connection with the levy or collection of such tax or octrol shall. for all purpose, be deemed to be and have always been done or taken accordance with law : (B) no suit or other proceedings shall be maintained or continued in any court or before any Authority for refund of any such tax or octrol : and (c) no court shall enforce any decree or order directing the refund of any such tax or octrol. (2) For removal of doubts, It is hereby declared that noting in subsection (1) shall be construed as preventing any person,- (a) from questioning, In accordance with the provisions of the Rajasthan Municipalities Act, 1959 (Rajasthan Act No. 38 of 1959) as existing on the commencement of this Act, any imposition of the levy, charge or collection of the said octrol: and (B) from claiming refund of any octrol paid by him in excess of the amount due from him by way of octrol under the provisions of the Rajasthan Municipalities Act, 1959 (Rajasthan Act No. 38 of 1959) as existing on the commencement of the Act.