Validation of certain municipal taxes

Notwithstanding anything contained in the District Municipal Act, or in any judgment, decree or order of a Court, (a) the municipal taxes levied or purported to be levied by any of the municipalities, and collected or purported to be collected by or on behalf of them, in respect of the periods specified against each of them in the First Schedule, and the municipal taxes collected or purported to be collected under the Bombay Municipal Corporation Act, by the Corporation as successor to the municipalities; (b) the arrears of taxes which vested in the municipalities by virtue of section 191 of the District Municipal Act on the date of their establishment, and which were collected or purported to be collected under that Act by or on behalf of any of the municipalities, or collected or purported to be collected under the Bombay Municipal Corporation Act, by the Corporation as successor to those municipalities, shall for all purposes be deemed to be, and always to have been, validly levied and collected ; and accordingly, anything done or omitted to be done (including in particular the things done or omitted to be done as set out in the Second Schedule) or action taken by or on behalf of the municipalities, or by the Corporation, or any officer of any of them, acting or purporting to act by or under any of the provisions of the District Municipal Act, or the Bombay Municipal Corporation Act, in connection with the levy or collection of any of the taxes, or as the case may be, the collection of any arrears of taxes vesting in the municipalities on the date of their establishment, during any period aforesaid, shall be deemed for all purposes to have been validly done, omitted to be done or taken, and no suit or other legal proceedings (including proceedings in execution) shall be entertained or continued in any Court on the ground only that the levy or collection of any tax, or of the arrears aforesaid, was illegal by reason of anything done or purported to be done, or the omission of anything required to be done, by or under any of the laws aforesaid. Explanation.—If any municipal tax or any arrears aforesaid, has been refunded under any judgment, decree or order of a Court declaring the levy or collection thereof illegal, by reason of anything done or purported to be done or the omission of anything required to be done, by or under any of the laws aforesaid, then notwithstanding any such judgment, decree or order or the refund in pursuance thereof, the tax or the arrears aforesaid, as the case may be, shall (subject to the provisions of section 5) be liable to be paid again to the Corporation. (b) the arrears of taxes which vested in the municipalities by virtue of section 191 of the District Municipal Act on the date of their establishment, and which were collected or purported to be collected under that Act by or on behalf of any of the municipalities, or collected or purported to be collected under the Bombay Municipal Corporation Act, by the Corporation as successor to those municipalities, shall for all purposes be deemed to be, and always to have been, validly levied and collected ; and accordingly, anything done or omitted to be done (including in particular the things done or omitted to be done as set out in the Second Schedule) or action taken by or on behalf of the municipalities, or by the Corporation, or any officer of any of them, acting or purporting to act by or under any of the provisions of the District Municipal Act, or the Bombay Municipal Corporation Act, in connection with the levy or collection of any of the taxes, or as the case may be, the collection of any arrears of taxes vesting in the municipalities on the date of their establishment, during any period aforesaid, shall be deemed for all purposes to have been validly done, omitted to be done or taken, and no suit or other legal proceedings (including proceedings in execution) shall be entertained or continued in any Court on the ground only that the levy or collection of any tax, or of the arrears aforesaid, was illegal by reason of anything done or purported to be done, or the omission of anything required to be done, by or under any of the laws aforesaid.

Explanation.—If any municipal tax or any arrears aforesaid, has been refunded under any judgment, decree or order of a Court declaring the levy or collection thereof illegal, by reason of anything done or purported to be done or the omission of anything required to be done, by or under any of the laws aforesaid, then notwithstanding any such judgment, decree or order or the refund in pursuance thereof, the tax or the arrears aforesaid, as the case may be, shall (subject to the provisions of section 5) be liable to be paid again to the Corporation.