12. Validation and exemption

(1) For the purpose of sub-section (1), (2) and (3) of section 6 of Bihar Electricity Duty Act, 1948, all officer notified under sub-section (1) and (2) of section-9 of Bihar Finance Act, 1981 (Bihar Act 5, 1981) within their local limit of area, are hereby declared inspecting officers to exercise and perform the prescribed powers and duties conferred upon such authorities under the Bihar Electricity Duty Act, 1948. (2) Notwithstanding anything contained in any judgment, decree order of any court, tribunal or authority.