Vidhi Codex

rule 3

Validating provisions and savings

The City of Nagpur Corporation (Re-Enactment of Octroi Rules With Retrospective Effect and Validating Provisions) Act, 1991
Tax19916 rules
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Statutory text
  1. (1) Notwithstanding anything contained in any judgement, decree or order of any court or any authority, or in the provisions of the City of Nagpur Corporation Act, 1948 (hereinafter referred to as "the principal Act") and the rules made thereunder, the levy or purported levy of octroi, from time to time, on the goods at the rates specified in the Government Notifications, Urban Development, Public Health and Housing Department, No. NMC-5361/29573-C, dated the 16th May 1966, Urban Development, Public Health and Housing Department, No. NMC-2873/72054/C-II, dated the 20th April 1974, Urban Development and Public Health Department, No. NMC-1678/903/UD-4, dated the 10th December 1979 and Urban Development Department, No. NMC-2484-363-3-CR-50-84-UD-23, dated the 21st September 1984 and any action taken or thing done in relation to such levy, assessment, re-assessment, collection or realisation of any octroi so levied on and from the 15th day of December 1960 onwards shall be deemed to be valid and effective as if such levy, assessment, re-assessment, collection or realisation or any action or thing had been duly imposed, made, collected, realised, or taken or done under the principal Act and the rules made thereunder as if this Act and the rules referred to in section 2 had been continuously in force at the time such levy, assessment, collection, realisation or action or thing was so imposed, made, collected, realised or taken or done, and accordingly—
    • (a) all acts, proceedings or things done or taken by the Corporation or any of its authorities, officers or servants in connection with the imposition, assessment, re-assessment, collection or realisation shall, for all purposes, be deemed to be and have always been done or taken in accordance with the law ;
    • (b) no suit or other proceeding shall be maintained or continued in any court, against the Corporation or any of its authorities, officers or servants for the refund of any octroi so imposed, assessed, re-assessed, collected or realised ;
    • (c) no court or other authority shall enforce any decree or order directing the refund of any such octroi ;
    • (d) where any amount, which had been received or realised by way of octroi had been refunded before the commencement of this Act and such refund would not have been allowed if the provisions of this Act and the rules referred to in section 2 had been in force on the date on which the order for such refund was passed or the amount was so refunded, the amount so refunded may be recovered in accordance with the provisions of the principal Act ;
    • (e) any proceeding, act or thing, which could have been validly taken, continued or done for the imposition, assessment, re-assessment, collection or realisation of octroi at any time before the commencement of this Act if the provisions thereof or of the rules referred to in section 2 had been in force but which had not been imposed, assessed, re-assessed, collected, realised or taken or done, may after such commencement be imposed, assessed, re-assessed, collected, realised or taken or done, under the provisions of the principal Act.
  2. (2) For the removal of doubts, it is hereby declared that nothing in sub-section (1), shall be construed as preventing a person,—
    • (a) from questioning in accordance with the provisions of the principal Act the imposition, assessment, re-assessment, collection or realisation of octroi, or
    • (b) from claiming refund of any octroi under the principal Act or the rules made thereunder, in excess of the amount due from him as octroi under the principal Act, in accordance with the provisions of the principal Act.
  3. (3) Nothing in this Act shall render any person liable to be convicted of any offence in respect of anything done or omitted to be done by him, before the commencement of this Act, if such act or omission was not an offence under the principal Act, but for the provisions made by this Act, nor shall any person in respect of such act or omission be subjected to a penalty for an offence greater than that which could have been inflicted on him under the law in force immediately before the commencement of this Act.

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