The Courtallam Township (Validation of Taxes and Library Cess) Act, 1960

1. This Act may be called the Cotrrtallam Township (Validation of Taxes and Library Cess) Act, 1960.

2. In this Act, unless the context otherwise requires- (a) " Corntallam Township " means the Courtallam Township mentioned in sub-section (1) of section 2 of the Courtalbm Tovms hip Act ; (b) "Courtellam Township Act"means the Courtallaln Towns~il~~ Act, 1954 ([Tainil Nadu] Act XVI of 1954 ); (c) " Courtallaln Township Committee " means the Courtallam Township Committee constittded under sub-section (1) of section 3 of the Courtallam Township Act ; (d) " District Municipalities Act " meaus the [Tamil Nndlr] District M~~nicipnlit ics Act, 1920 ([Tamil 1\[Rd11] Act V of 1920) ; (e) " Pi~hlic Librai-ics Act" ineans the [78mil Nadu] I'ul)lic Librarics Act, 1948 ([Tamil Nadu] Act XXIV of I 048).

3. Notwithstanding anytlling contained in any jvrdgrnent, decree or order of any Court, no levy, assessmerlt or collection in the Courtallam Townrhip by the Collrtallnm Township Committee or by any other arithority, officer or person for the period commencing on thc 1st October 1955 and ending with the 30th September 1960, of any izx nnder L;le District Municipalities Act or library c ~ s under the PI :blic Libraries A d shall be deemed to be invalid or ever to :-I.:v(- sllip. been invalid 011 the ground ormly that ::;ch levy, rt.:sti::c~?l~ni: or cl~llection was not in accord,~ncc W ; L ~ the PI.OV~S~CJ~I,-, tl~e District Milnicipalities Act or the Public Libraric; Ac: or the rules made thereunder or of any other Paw for the time being in force in the Courtallam Township and such tax or litl-ary cess levied, assessed or col1ec;tecl or p:lr~ porting to have bcen levied, asserased or collected shall Sor all purposes bc deeacd to be and to have alwrys bcen, validly levied, assesscd or collected and according1,y- (a) all acts, proceedings or things done or taken by the Courtallam Township Committee or by ally o'her authority, officer or person in connection with the levy, assessment or collection (2f such tax or library cess shall for all purposes be deemed to be, ana to have always been, done or taken in accordance with law; (b) no suit or other proceeding shall be maintained or continued in any Court against the Courtallam Township Committee or any other authority, officer or person what, socvcr for thc refnnd of any tax or library cesa :,o paid; azzd (c) no Court shall enforce any decree or order directing the refund of any tax or library wss so paid :

(1) Without prejudice to the provisions of section 3 and notwithstanding anything contained in the Public Libraries Act, a library cess shall be levied, assessed and collected in the Courtallam Township under and in accordance with the provisions of the Public Libraries Act.

(2) For the purposes of sub-section (1), all references in the Public Libraries Act to the District Municipalities Act, the municipal council and the municipalities shall respectively be construed and deemed always to have been construed, as references to the Courtallam Township Act, the Courtallam Township Committee and the Courtallam Township.