Validation of the levy or collection of profession tax under the Travancore District Municipalities Act, 1116

Notwithstanding any judgement, decree or order of any court, the amendments to the Taxation and Finance Rules contained in Schedule II to the Travancore District Municipalities Act, 1116 (XXIII of 1116) made by notification No.LS. 11-13975/55/Dd dated 15th February, 1956, of the Government of the former State of Travancore- Cochin, shall be deemed to have come in to force with effect from the 1st day of April, 1950, and the validity of the levy or collection of profession tax made under the said Act and Rules shall not be called in question on the ground that the amendments made by the notification aforesaid cannot have any retrospective operation, and any profession tax so levied but not collected may be collected as if the said amendment had been validly made with effect from the 1st day of April ,1950.