The Bombay Sales Tax (Amendment and Validating Provisions) Act, 1970

(1) This Act may be called the Bombay Sales Tax (Amendment and Validating Provisions) Act, 1970. (2) It shall be deemed to have come into force on the 10th day of November 1970.

Notwithstanding anything contained in any judgment, decree or order of any Court or Tribunal to the contrary, or in the Bombay Sales Tax Act, 1959 (hereinafter referred to as "the principal Act"), any tax levied or collected or purporting to have been levied or collected under the principal Act on the turnover of sales of any goods by a commission agent, or on the turnover of sales of any goods which before they were sold by the dealer were imported from outside the State of Maharashtra by him or on his behalf, shall, for all purposes, be deemed to be and to have always been validly levied or collected in accordance with law; and accordingly,— (a) any act, proceeding or thing done or taken by any authority, officer or person in connection with the levy or collection of such tax shall, for all purposes, be deemed to be and to have always been done or taken in accordance with law; (b) no suit or other proceeding shall be maintained or continued in any Court or before any Tribunal for the refund of any tax so paid; (c) no Court or Tribunal shall enforce any decree or order directing the refund of any such tax so paid.

Notwithstanding anything contained as aforesaid, no assessment, reassessment, levy or collection of any tax made or purporting to have been made, and any action taken or thing done in relation to such assessment, reassessment, levy or collection, under the provisions of the principal Act before the commencement of this Act, shall be called in question merely on the ground that such assessment, reassessment, levy or collection was made by an officer who was not duly authorised to do so, or that the officer who made such assessment, reassessment, levy or collection had no jurisdiction, or that the procedure followed by him was not in accordance with law, and any such assessment, reassessment, levy or collection or any action taken or thing done shall be deemed to have been validly made, taken or done.

If any difficulty arises in giving effect to the provisions of the principal Act as amended by this Act, the State Government may, as occasion requires, by order do anything not inconsistent with the provisions of this Act which appears to it to be necessary or expedient for the purpose of removing the difficulty.