Validation and Saving— (1) The amendments made by this Act in provisions

of sub-section (6) of section 24, sub-section (7) of section 24, sub-section (8) of section 24,

sub-section (10) of section 24, clause (b) of sub-section (10) of section 24, sub-section (12) of section 24, sub-section (1) of section 25, clause (b) of sub-section (1) of section 32 and clause (r) of sub-section (2) of section 93 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) shall be deemed to have been in force and always be in force, for all purposes, validly and effectively for all material times with effect from the 31 st day of March, 2012.

1. (2) (i) Any assessment, collection, adjustment, reduction or computation made or any other action taken or anything done or purported to have been taken or done under the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) and notifications issued and rules made there under shall be deemed to be taken or done and always be taken or done, for all

purposes, validly and effectively, assessed, collected, adjusted, reduced, computed or taken

or done as if the section 24, section 25, section 32 and section 93 as amended by this

बहार गजट (असाधारण), 19 अग त 2015

amendment had been in force for all material times and, notwithstanding anything contained in any judgment, decree, or order of any Court, or Tribunal or other Authority:-

1. (a) no suit or other proceeding shall be maintained or continued in any Court or Tribunal or other Authority for the refund of any amount received or paid as such tax, interest or penalty;
2. (b) no Court, Tribunal or other Authority shall enforce any decree or order directing the refund of any amount received or paid as such tax, interest or penalty;
3. (c) recoveries may be made in accordance with the provisions of sub-section (6) of

section 24, sub-section (7) of section 24, sub-section (8) of section 24, sub-section (10) of

section 24, clause (b) of sub-section (10) of section 24, sub-section (12) of section 24, sub- section (1) of section 25, clause (b) of sub-section (1) of section 32 and clause (r) of sub-

section (2) of section 93 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) of all

amounts which could have been collected under the Bihar Value Added Tax Act, 2005 by

reason of amendment made in the above section 24 , section 25, section 32 and section 93

by this amendment but which had not been collected.

1. (ii) For the removal of doubts, it is hereby declared that no act or omission on the part of any person shall be punishable as an offence which would not have been so punishable if this amendment in the above provisions had not come into force.” By order of the Governor of Bihar, MANOJ KUMAR, Joint Secretary to Government. ————

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