THE GENERAL SALES TAX (AMENDMENT AND VALIDATION) ACT, 1963

1. Short title and commencement. — (1) This Act may he called the General Sales Tax (Amendment and Validation) Act, 1963. (2) This section and section 3 shall come into force at once and section 2 shall be deemed to have come into force on the 1st November, 1957.

2. Amendment of section 11. — In section 11 of the General Sales Tax Act, 1125 (Act XI of 1125),— (i) in sub-section (1), the proviso shall be omitted; (ii) for sub-section (2), the following sub-section shall be substituted, namely: — " (2) Every person who has collected or collects any amount purporting to be by way of tax under this Act on or after the 1st November, 1957, whether or not any tax is due from him under this Act in respect of the transaction in which he has collected or collects such amount, shall pay over to the Government within such time and in such manner as may be prescribed, all amounts so collected by him, if they are in excess of the tax, if any, paid by him for the period during which the collections were made; and, in default of such payment, the amounts may be recovered as if they were arrears of land revenue. "

3. Validation.—Notwithstanding anything contained in any judgment, decree or order of any court,— (a) all amounts falling within the purview of sub-section (2) of section 11 of the General Sales Tax Act, 1125, as amended by this Act, and paid by, or collected or recovered from, a dealer on or after the 1st November, 1957, shall, for all purposes, be deemed to be, and to have always been, validly paid, collected or recovered; and (b) all proceedings taken, orders passed and acts done by any officer or authority for the collection or recovery of any amount under sub-section (2) of section 11 shall, for all purposes, be deemed to be, and to have always been, taken, passed and done in accordance with law, and all such proceedings, orders and acts may be continued as if taken, passed and done under the General Sales Tax Act, 1125, as amended by this Act : Provided that nothing in this Act shall render any person liable to be convicted of an offence in respect of anything done or omitted to be done by him before the date of publication of this Act in the Gazette, if such act or omission was not an offence under the General Sales Tax-Act, 1125, before the aforesaid date, but for the provisions of this Act.