Certain valuation lists not to be called in question

No valuation list made on or before thc rust day of April, 1943, in excrcise of h e powers confemed by the Punja b Urban hrnovable Property Tax Act, 1940, shall be called in question in any proceedings whatsoever on h e ground h a t the assessing authority concerned caused the draft valuation list to be prepared before he expiration of the pcriod allowed for the delivery of Lhc returns under section 8 of thc said Act.