Validation

Notwithstanding anything contained in any judgment, decree or order of any Court or other authority to the contrary, entry tax levied or collected or purported to have been levied or collected under the Arunachal Pradesh Goods Tax Act, 2005, as amended from time to time, and all actions taken, things done, rules made, notifications issued or purported to have been taken, done, made or issued under the said Act shall, for all purposes, be deemed to be and to have always been validly levied, collected, taken, done, made or issued under the provisions of this Act, as if this Act were in force at all material times and accordingly, - (a) no suit or other proceedings shall be maintained or continued in, or before any court, tribunal or other authority for the refund of any amount received or realized by way of such tax ; (b) no court, tribunal or other authority shall enforce any decree or order directing the refund of any amount received or realized by way of such tax; (c) any proceeding, act or thing which could have been validly taken, continued or done for the levy or collection of such tax at any time under the provisions of the said Act but which had not been taken, continued or done, may be taken, continued or done.