Distrained cattle or goods not to be worked

The distrainer shall not work the bullocks or cattle, or make use of the goods or effects distrained; he shall provide the necessary food for the cattle or livestock, the expense attending which shall be defrayed by the owner upon his redeeming the property, or from the proceeds of the sale in the event of its being sold. Notwithstanding anything contained in any judgment, decree or order of any court or other authority, any penalty charged or collected or purporting to have been charged or collected under the principal Act, on or after the 1st day of July 1974 and before the date of publication of this Act in the Tamil Nadu Government Gazette, shall for all purposes be deemed to be, and to have been validly charged or collected in accordance with law as if sections 2 to 4, 6 to 9 and 11 of this Act had been in force at all material times when such penalty was charged or collected and accordingly,--(a) all acts, proceedings or things done or taken by any authority, officer or person in connection with the charge or collection of such penalty shall, for all purposes, be deemed to be and to have always been done or taken in accordance with law; (b) no suit or other proceedings shall be maintained or continued in any court for the refund of any penalty so paid; (c) no court shall enforce any decree or order directing the refund of any penalty so paid.