Validation of amount of deduction given from annual rent for determination of rateable value and saving.

Notwithstanding anything contained in the Maharashtra Municipal Corporations Act (LIX of 1949) (hereinafter, in this section, referred to as "the principal Act") or rules made thereunder or in any judgement, decree or order of any court, any amount of deduction given from annual rent, by the Municipal Corporation of the City of Pune or any of its officers or authorities, acting or purporting to act under the provisions of the said Act, including any action taken or things done in pursuance of fixation of the rateable value of any building or land, during the period commencing from the 1st April 1970 and ending on the 31st March 2023, in accordance with the provisions of sub-rule (1) of rule 7 of Chapter VIII of Schedule 'D' of the said Act, shall be deemed to be and shall be deemed always to have been, duly and validly given in accordance with law as if the provisions of said rules, as amended by this Act, had been continuously in force with effect from the 1st April 1970 and accordingly,-

1. (a) all actions taken, proceedings or things done by the said Corporation, or by any of its officers or authorities in connection with any assessment, levy, demand, collection or review of property tax or any deduction given from the amount of annual rent shall be deemed to be and shall be deemed always to have been done or taken in accordance with the provisions of the said Act and rules made thereunder ;
2. (b) no suit, appeal or other proceedings shall lie or be maintainable or continued in any court or before any officer or authorities against the Corporation or any of its officers or authorities for refund of any amount of property tax so levied and collected ;
3. (c) no court or any other authority shall enforce any decree or order directing the refund of any amount of property tax so levied and collected ;
4. (d) any amount of property tax levied and collected in excess on account of any annual rent, shall not be refunded and it shall be adjusted against the amount of property tax due under the said Act.

1. (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 and the rules made thereunder, as amended by this Act, any assessment, levy, demand, collection or review of property tax or any deduction referred to in sub-section (1) ; or
   • (b) from claiming refund of any property tax paid by him in excess of the amount due from him by way of property tax under the principal Act.