(3)Saving. - (i) Any assessment, collection, adjustment, reduction or computation made or any other action taken or anything done or purported to have been taken or done under the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) and notifications issued and rules made thereunder shall be deemed to be taken or done and always be taken or done, for all purposes, validly and effectively, assessed, collected, adjusted, reduced, computed or taken or done as if the said Act, as amended by this Act, had been in force at all material times and, notwithstanding anything contained in any judgment, decree, or order or any court, or Tribunal or other Authority:-(a)no suit or other proceeding shall be maintained or continued in any Court or Tribunal or other Authority for the refund of any amount received or paid as such tax, interest or penalty;(b)no Court, Tribunal or other Authority shall enforce any decree or order directing the refund of any amount received or paid as such tax, interest or penalty;(c)recoveries may be made, in accordance with the provisions of sub-section (u) of Section 2 read with the provisions of Section 3 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), of all amounts which could have been collected as tax under the said Act by reason of amendment made in sub-section (u) of Section 2 by this Act but which had not been collected.(ii)For the removal of doubts, it is hereby declared that no act or omission on the part of any person shall be punishable as an offence which would not have been so punishable if this section had not come into force.
