Validation.

Notwithstanding anything contained in any judgment, decree or order of any court, all fees for licences for the vend and stocking of tobacco levied or collected or purporting to have been levied or collected under any of the rules or notifications specified in sub-section (5) of section 4 during the period commencing on the 17th August 1950 and ending on the 31st December 1957, shall be deemed to have been validly levied or collected in accordance with law as if this Act were in force on and from the 17th August 1950 and the fees for licences for the luxury tax on tobacco levied under the provisions of the said Act, and accordingly,— (a) all acts, proceedings or things done or taken by the Government or by any officer of the State Government or other authority in connection with the levy or collection of such fees 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 proceeding shall be maintained or continued in any court for the refund of any fees paid or purported to have been paid under any of the said rules or notifications; and (c) no court shall enforce a decree or order directing the refund of any fees paid or purported to have been paid under any of the said rules or notifications.