Validation of levy of entertainment duty

3.

1. (1) Notwithstanding anything contained in any judgment, decree or order of any court, an entertainment duty levied or purported to have been imposed or recovered in pursuance of Section 3 of the Act, shall for all purposes be deemed to be and to have always been validly imposed and recovered at that material time.
2. (2) All acts, proceedings or things done or taken in connection with the imposition or recovery of such entertainment duty, shall for all purposes be deemed to be and have always been made validly in accordance with law.
3. (3) No suit or other proccedings shall be maintained or continued in any Court against the State Government or any person or authority whatsoever for the refund of any entertainment duty so paid or recovered.
4. (4) No Court shall enforce any decree or order directing the refund of any entertainment duty so paid or recovered.