State Act

The Rajasthan Electricity (Duty) (Amendment and Validation) Act, 1992

3. Validation of electricity duty during certain period.- (1) Notwithstanding anything contained in any judgment, decree or order of any court or authority, any levy and payment of electricity duty in accordance with the notification No. F.4(19)FD/Gr. IV/82-1 dated 3-3-1982 issued under section 3 shall be deemed to be and ever to have been as valid and effective as if such levy and payment had been made under sub-section (1) of section 3-A of the principal Act, and accordingly.— (a) all acts or things done or proceedings taken by any officer of the State Government or by any other authority or agency in connection with such levy and payment, shall, for all purposes, be deemed to be and to have been done or taken in accordance with law; (b) no suit or other proceeding shall be maintained or continued in any court or before any authority questioning such levy and payment or claiming refund thereof; and (c) no court or authority shall enforce any decree or order directing the refund of such levy and payment (2) For the removal of doubts, it is hereby declared that nothing in this section shall be construed as preventing any person— (a) from questioning in accordance with the provisions of the principal Act, as amended by this Act, any levy and payment of electricity duty; or (b) from claiming refund of any amount paid by him in excess of the amount due from him by way of such levy under the principal Act, as amended by this Act.