State Act

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

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.