Validation of levy, assessment and collection of cess on land revenue and water-rate in Cities.

Notwithstanding any judgment, decree or order of any Court or Tribunal, all cess on land revenue and water-rate levied, assessed or collected after the repeal of the Bombay Local Boards Act, 1923 and before the date of the coming into force of the Bombay Pro­vincial Municipal Corporations (Gujarat Amendment) Ordinance, 1978 (hereinafter in this section referred to as “the Ordinance”) in any area which at any time during the period after such repeal and before the said date formed part of a City under this Act shall be deemed to have been validly levied, assessed or collected in accordance with law as if— (i) the provisions of this Act as amended by the Bombay Provincial Municipal Corporations (Gujarat Amendment) Act, 1979 (hereinafter in this section referred to as “the said Act”) relating to the levy, assessment and collection of such cess formed part of this Act at any material time when such cess was levied, assessed or collected; (ii) all notifications, rules and orders relating to the levy, assessment and collection of such cess had been issued or made under this Act and had been in force, at any such time; (iii) the rate at which the cess levied, assessed or collected at any such time had been the rate specified in this Act, and accordingly any such cess levied or assessed before the date of the coming into force of the Ordinance, but not collected before such date may be recovered (after assessment of the cess where necessary) in the manner provided in this Act as amended by the said Act: Provided that nothing in this section shall render any person liable to be convicted of an offence in respect of an act committed by him before the date of the coming into force of the said Act if such act was not an offence under this Act before the said date: Provided further that the amount of cess on land revenue and water-rate levied, assessed and collected or purporting to have been levied, assessed and collected after the repeal of the Bombay Local Boards Act, 1923 and before the date of the coming into force of the Ordinance and validated under this section, and the amount of such cess recovered under this section after the commencement of the Ordinance shall be paid by the State Government to the Corporation, within the jurisdiction of which the lands, in respect of which the cess was collected or is recovered are situated, after deducting such portion thereof as the cost of collection as the State Government may determine.] CHAPTER XI. Municipal Taxation.