Section 31(3) in Punjab General Sales Tax Act, 1948
(3)(a)Sub-clause (i) each of clauses (d), (ff) and (h) of section 2 of the Principal Act shall be deemed to have been substituted with effect from the 2nd day of February, 1993;(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 accordingly;(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 purpose, 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.
