Insertion of new section 75A

After section 75 of the principal Act, the following section shall be inserted, namely:— “75A. Notwithstanding anything contained in any judgment, decree or order of any court, tribunal, or other authority, or in the provisions of this Act,—

1. (i) anything done or any duty performed or any action taken or purported to have been taken or done under section 75, as it stood prior to its amendment by the Indian Stamp (Andaman and Nicobar Islands Amendment) Regulation, 2026, shall be deemed to have been validly done or performed or taken;
2. (ii) any notification or rule issued under section 75 for appointing or assigning functions to any officer shall be deemed to have been validly issued for all purposes, as if the provisions of this Act, as amended by the Indian Stamp (Andaman and Nicobar Islands Amendment) Regulation, 2026, had been in force at all material times;
3. (iii) for the purposes of this section and section 3 of this Act, as amended by the Indian Stamp (Andaman and Nicobar Islands Amendment) Regulation, 2026, shall have and shall always be deemed to have effect for all purposes as if the provisions of this Act, as amended by the Indian Stamp (Andaman and Nicobar Islands Amendment) Regulation, 2026, had been in force at all material times.”.