Taxing authorities.

(1) The State Government may, for carrying out the purposes of this Act, appoint a Commissioner and such other officer or officers to assist him as it thinks fit. (2) The officer or officers, appointed under sub-section (1), shall exercise the powers of a taxing authority or such other powers as may be conferred upon them and perform such duties as may be required by or under this Act, and have jurisdiction over such area or areas, and have such relation with one another, as may be prescribed. (3) The Government may, instead of appointing any person under sub-section (1), invest, by notification, any officer of the Excise and Taxation Department, not below the rank of an Excise and Taxation Inspector, to exercise any power under this Act and also specify therein the area in which power is to be exercised and thereupon such officer or officers shall be deemed to have been appointed under sub-section (1). (4) All persons appointed under this Act, shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code (45 of 1860). (1) Notwithstanding anything contained in any judgment , decree or order of any court or other authority to the contrary, any assessment, levy or collection of any tax, on certain goods carried by road within the State (hereinafter in this section referred to as "aforesaid tax"), made or purporting to have been made or any action taken or anything done under the provisions of the Himachal Pradesh Taxation (On Certain Goods Carried by Road) Act, 1999 (Act No. 16 of 1999) (hereinafter in this section referred to as "the said Act"), at any time , on or after the 5th day of October, 1999 but before the commencement of this Act, shall be deemed to be as valid and effective as if such assessment, levy or collection or action or thing had been made, taken or done under the provisions of this Act and accordingly- (i) the aforesaid tax assessed, levied or collected or purporting to have been assessed, levied or collected under the provisions of the said Act before the commencement of this Act shall be deemed to be and always deemed to have been validly assessed, levied or collected in accordance with law; (ii) no suit or other proceedings shall be maintained or continued in any court or before any authority for the refund of, and no enforcement shall be made by any court or authority, or any decree or order directing the refund of any such aforesaid tax which has been collected; (iii) recoveries, if any, shall be made in accordance with the provisions of the said Act of all amounts which would have been collected thereunder as such aforesaid tax as if this Act had been in force at all material times; and (iv) anything done or any action taken(including any rule or order made, notification issued or direction given or exemption granted or penalty imposed) under the said Act before the commencement of this Act shall be deemed always to have been validly done, taken or made in accordance with this Act. (2) For the removal of doubts, it is hereby declared that – (a) nothing in sub-section(1) shall be construed as preventing any person- (i) from questioning, in accordance with the provisions of this Act, the assessment , levy or collection of the aforesaid tax; or (ii) from claiming refund of the aforesaid tax paid by him in excess of the amount due from him under this Act; and (b) no act or omission on the part of any person, before the commencement of this Act, shall be punishable as an offence which would not have been so punishable as if this Act had not come into force.