Validation of imposition of certain taxes by municipalities

Validation of imposition of certain taxes by municipalities.

1. (1) Notwithstanding anything contained in any judgment, decree or order of any court or in any relevant municipal law, no tax imposed, or purporting to have been imposed, assessed or collected by any municipality before the commencement of this Act shall be deemed to be invalid or ever to have been invalid merely on the ground that the rule or bye-law under which the tax was imposed, assessed or collected was not made, published or sanctioned in the manner required by the relevant municipal law or that the procedure prescribed by such law for the imposition of the tax was not followed; and accordingly—
   • (a) every tax so imposed, assessed or collected shall be as valid as if it had been imposed, assessed or collected in accordance with law;
   • (b) no suit or other proceeding shall be maintained or continued in any court against any municipality or any officer or authority of a municipality for the refund of any tax so paid;
   • (c) no court shall enforce any decree or order directing the refund of any tax so paid.
2. (2) For the removal of doubt, it is hereby declared that nothing in sub-section
3. (1) shall be construed as preventing a municipality from imposing, assessing or collecting in future any tax in accordance with the relevant municipal law.