Validation

Notwithstanding the expiry of the Orissa Taxation (On Goods Carried by Roads or Inland Waterways) Act, 1959 or anything contained in any judgment, decree or order of any court- (a) all assessments made, all taxes imposed or realised, all rules made, any liability incurred, any returns furnished, any proceedings commenced, any notification issued, any registration made, any action taken or anything whatsoever done under the said Act shall be deemed to have been validly made, imposed, realised, incurred, furnished, commenced, issued, taken or done under the corresponding provisions of this Act; (b) no suit or other proceeding shall be maintained or continued in any court against the Government or any person or authority whatsoever for the refund of any taxes so paid; and (c) no court shall enforce any decree or order directing the refund of any taxes so paid.