CV=BR x UC x NTB x AF x FF x CA” ”.

Validation and saving

1. (1) Notwithstanding anything contained in the principal Act or rules made thereunder or any judgment, decree or order of any court, any property tax on capital value of land or building or part thereof or penalty assessed, levied, demanded, collected or reviewed by the Corporation or any of its officers or authorities; or any action taken or things done or purported to have been taken or done for assessing, levying, demanding, collecting or reviewing such property tax or penalty by the Corporation under the provisions of the principal Act, and the Capital Value Rules, 2010 and the Capital Value Rules, 2015 made thereunder, during the period commencing on the 1st April 2010 and ending on the date of commencement of the Mumbai Municipal Corporation (Amendment, Re-enactment of Capital Value Rules and Validation) Act, 2026 (hereinafter in this section referred to as “the Amendment Act”), shall be deemed to be and shall be deemed always to have been, duly and validly taken or done in accordance with the law as if the provisions of sub- sections (1A) and (1B) of section 154 of the principal Act and the said Rules, as amended by the Amendment Act, had been continuously in force at all material times and accordingly,—
   • (a) all actions taken or proceedings or things done by the Corporation or any of its officers or authorities in connection with assessment, levy, demand, collection or review of such property tax or penalty shall for all the purposes, be deemed to be and shall be deemed always to have been done or taken in accordance with the provisions of the principal Act and rules made thereunder;
   • (b) no suit or 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 the refund of any property taxes so levied and collected;
   • (c) no court or any other authority shall enforce any decree or order directing the refund of any property taxes so levied and collected;
   • (d) any amount of property tax levied and collected in excess amount of property tax, if any, paid shall not be refunded and shall be adjusted against the amount of property tax due under the principal Act.
2. (2) For the removal of doubts, it is hereby declared that nothing in sub-section
3. (1) shall be construed as preventing person,—
   • (a) from questioning in accordance with the provisions of the principal Act and the rules framed thereunder, as amended by the Amendment Act, assessment, levy, demand, collection or review of property tax or penalty referred to in sub-section (1);
   • (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 as amended by the Amendment Act;
4. (3) The excess amount of property tax paid if any, shall be adjusted against the property tax due.