The Haryana Validation of Octroi and Surcharge Act, 1980

This Act may be called the Haryana Validation of Octroi and Surcharge Act, 1980.

In the Octroi Schedule published with Punjab Government, Local Government Department, notification No. 3346-C1(4CI)-63/20357, dated the 30th May, 1963, issued in pursuance of the powers conferred by section 62 of the Punjab Municipal Act, 1911,-

(a) under the heading "LIST OF EXEMPTIONS FROM OCTROI", under the sub-heading, "(d) Miscellaneous Articles" for item 8 thereunder, the following item shall be substituted and shall be deemed to have been substituted with effect from the 1st day of July, 1975, namely:-

"8. Edible common salt used for human consumption.";

(b) under the heading "SCHEDULE", against serial number 61, under the column headed "DESCRIPTION OF ARTICLES", after the words "brass utensils", the words "common salt not used for human consumption" shall be inserted and shall be deemed to have been inserted with effect from the 1st day of July, 1975.

Notwithstanding anything contained in any judgment, decree or order of any court,-

(a) the octroi imposed or collected or purporting to have been imposed or collected in pursuance of the erstwhile Punjab Government notification No. 3346-C1(4CI)-63/20357, dated the 30th May, 1963, as amended by this Act shall, for all purposes be deemed to be, and to have always been, validly imposed or collected;

(b) the surcharge levied on octroi vide Haryana Government Local Government Department, notifications No. 3679-2CI-73/12030, dated the 17th April, 1973, and No. 6850-2CI-75/29568, dated the 12th September, 1975, imposed or collected or purporting to have been imposed or collected in pursuance of the aforesaid notifications, shall, for all purposes, be deemed to be, and to have always been, validly imposed or collected;

and accordingly-

(a) all acts, proceedings or things done or taken by the Municipal Committee, Yamuna Nagar or by any of its officers, or servants, in connection with the imposition or collection of such octroi or surcharge shall, for all purposes, be deemed to be, and to have always been, done or taken in accordance with law;

(b) no suit or other proceedings shall be maintained or continued in any court or before any authority against the Municipal Committee, Yamuna Nagar, for the refund of any such octroi or surcharge so collected; and

(c) no court or authority shall enforce any decree or order directing the refund of any such octroi or surcharge so collected.