Validation

Validation:- Notwithstanding any judgment, decree or order of any Court or other authority to the contrary, any electricity duty levied, charged or collected or purporting to have been levied, charged or collected before the commencement of this Act and any action taken or thing done before the commencement in relation to such levy or collection under the provisions of the Principal Act shall be deemed to be as valid and effective as if such levy or collection or action or thing had been made, taken or done under the Principal Act as amended by this Act and accordingly-

1. (1) All levy and collection by the licensee in connection with electricity duty for all purposes between 26th August, 2021 and 19th December, 2024 shall be deemed to be and to have always been done or taken in accordance with the law;
2. (2) All Notifications issued by the State Government under the Act between 26th August, 2021 and 19th December, 2024 shall be deemed to have been issued in accordance with the law;
3. (3) No suit or other proceedings shall be maintained or continued in any court or before any authority for the refund of any such electricity duty; and
4. (4) No court shall enforce any decree or order directing the refund of any such electricity duty.