Validation of imposition and collection of octroi and surcharge by Municipal Committee, Yamuna Nagar for certain period.

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.