The Orissa Taxation (On Goods Carried by Roads or Inland Water-Ways) Validation Act, 1962

Tax19623 sections

This Act validates the Orissa Taxation Act of 1959, which imposes taxes on goods transported by road or inland waterways within the state. It addresses concerns that the original law might have been enacted without the required presidential sanction under the Indian Constitution. By declaring the law valid from its inception, the Act ensures that all taxes collected and assessments made under it are legally binding. Consequently, it prevents any legal challenges or refund claims against the taxes already paid, providing legal certainty for the state's revenue collection from road and waterway transport.

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1. 1. ( 1 ) This Act may be called the Orissa Taxa- short tftla tion (on Goods carried by Roads or Inland Water- and extent- ways) Validation Act, 1962.
2. 2. Notwithstanding anything contained rn any 2. Validation of the Orissa Tma,ion (on Goes by Roads or Inland Water-ways) Act, 1959.
3. 3. Valid ation or acts dona.

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