Validation of levy and collection of tax on certain sales

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.