The Odisha Taxation (On Goods Carried by Roads or Inland Water-Ways) Validation Act, 1962

1. (1) This Act may be called the Orissa Taxation (on Goods carried by Roads or Inland Water-ways) Validation Act, 1962. (2) It extends to the whole of the State of Orissa.

2. Notwithstanding anything contained in any judgment, decree or order of any Court, the Orissa Taxation (on Goods carried by Roads or Inland Water-ways) Act, 1959 as amended from time to time with respect to which doubts have arisen in regard to its validity for not enacting the same with the previous sanction of the President of India as required under the provisions of Part XIII of the Constitution of India, shall be deemed to have been validly enacted from the date it came into force and all assessments made and all taxes imposed or realised or purporting to have been made, imposed or realised under the said Act shall, for all purposes, be deemed to be and to have always been validly made, imposed or realised and accordingly— (i) no suit or other proceedings shall be maintained or continued in any Court for the refund of any tax so paid; and (ii) no Court shall enforce any decree or order directing the refund of any tax so paid.

3. All rules made, any liability incurred, any tax levied or realised, any reports furnished, any proceedings commenced, any notification published, any action taken or anything whatsoever done under the provisions of the said Act, shall be deemed to have been validly made, incurred, levied, realised, furnished, commenced, published, taken or done as if this Act had been in force at all relevant times.