The Gujarat Imposition of Taxes by Municipalities (Validation) Act, 1963

The Gujarat Imposition of Taxes by Municipalities (Validation) Act, 1963

This law validates tax collections already made by Gujarat municipalities before it took effect, preventing these collections from being invalidated due to any procedural lapses. It shields municipal authorities from lawsuits seeking refunds and ensures courts will not enforce any orders mandating government reimbursements of these previously collected taxes. The Act also assures that municipalities can continue proper tax collection procedures in the future, while formally repealing a preceding ordinance that had established these validation rules.

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