Section 4(3)(b) in The Punjab General Sales Tax (Amendment and Validation) Act, 1987

[Cites 0, Cited by 0] [Section 4(3)] [Section 4] [Entire Act]

UT Chandigarh - Subsection

Section 4(3)(b) in The Punjab General Sales Tax (Amendment and Validation) Act, 1987

(b)Notwithstanding anything contained in any judgment, decree or order of any court, tribunal, or other authority, all taxes levied or collected or purported to have been levied or collected from the said date in relation to the goods referred in the said sub-clause (i) of each of the aforesaid clauses, shall be deemed to be and to have always been validly levied or collected in accordance with law as if this provision had been in force at all material times when such tax was levied or collected and according.-

(i)all acts, proceedings or things done or taken in connection with the levy or collection of such tax by the person appointed by the State Government under the principal Act shall, for all purposes, be deemed to be and to have always been validly done or taken in accordance with law;

(ii)no suit or other proceedings shall be maintained or continued in any court or before any tribunal or other authority for the refund of any tax so paid;

(iii)no court, tribunal or other authority shall enforce any decree or order directing the refund of any tax so paid.

Legal Document View

Unlock Advanced Research with PRISMAI

UT Chandigarh - Subsection

Section 4(3)(b) in The Punjab General Sales Tax (Amendment and Validation) Act, 1987