Section 7 in Andhra Pradesh Motor Vehicles Taxation (Amendment) Act, 2006
7. Validation of Tax levied and collected:
- Notwithstanding anything contained in any judgment, decree, order of any court, Tribunal or other authority to the contrary, the levy and collection of tax on any motor vehicle where contract carriages covered by inter-State, State-wide, District-wide permits and idle Contract carriages are misused as Stage carriages as specified in entry (iv) in explanation (vi) under item 4(v) of the Schedule appended to the notification issued in G.O.Ms.No. 75, TR&B, dated 27.4.1993 as amended by G.O.Ms.No. 152, TR&B, dated 1.12.2001 which was subsequently amended in G.O.Ms.No.77, TR&B, dated 1.6.2002, shall never be deemed to be invalid or never to have become invalid by reason only of the fact that such levy and collection of tax was made without a specific charging provision in the principal Act and accordingly, the levy and collection of such tax made on such Motor Vehicles as specified in the aforesaid Government order shall be deemed to have been lawfully levied and collected and accordingly:-(a)no suit or other proceeding shall be maintained or continued in any Court against the State Government or any person or authority what so ever for the refund of any tax on Motor Vehicle; and(b)no Court shall enforce any decree or order directing the refund of such tax.
