State Act

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

This Act was repealed on a date we do not have by Ordinance 18 of 2005 (as the copy's heading prints it); it may still apply to matters that began before then.

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.