2. Notwithstanding anything contained rn any 2. Validation of the Orissa Tma,ion (on Goes by Roads or Inland Water-ways) Act, 1959.

2. Notwithstanding anything contained rn any 2. Validation of the Orissa Tma,ion (on Goes by Roads or Inland Water-ways) Act, 1959. judgment, decree or order of any Court, the Orissa Taxation (011 Goods carried by Roads or Inland Water-ways) Act, 1959 as amended from time to time with respect to which doubts have arisen in regard to its validity for not enacting the same with the previous sanction of the President of lndia as required under the provisions of Part XITI of the Constitution of India, shall be deemed to have been validly enacted from the date it came into force and all assessments made and all taxes imposed or realised or purporting to have been made, imposed or realised under the said Act shall, for all purposes, be deemed to be and to have always been validly made, imposed or realised and accordingly- (i) no suit or other proceedings shall be maintained or continued in any Court for the refund of any tax so paid; and (ii) no Court shall enforce any decree or order directing the refund of any tax so paid.