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[Cites 0, Cited by 0] [Section 21A(2)] [Section 21A] [Entire Act]

State of Jharkhand - Subsection

Section 21A(2)(a) in Bihar Entertainments Tax Act, 1948

(a)any amount levied, paid, collected or recovered or purported to have been levied, paid, collected or recovered as tax or penalty under the provisions of the aforesaid Ordinances and the Act and rules made and notifications issued thereunder, for the period beginning from the 17th January, 1976 shall be deemed to have been validly levied, paid, collected or recovered;