Section 2(2) in Delhi Municipal Corporation (Validation Of Electricity Tax) Act, 1966
(2)Notwithstanding anything contained in any judgement, decree or order of any court to the contrary, all taxes on the consumption or sale of electricity levied or collected or purporting to have been levied or collected in pursuance of the resolution referred to in sub-section (1) shall for all purposes, be deemed to be, and to have always been, validly levied or collected, and accordingly–(a)All acts, proceedings or things done or taken by the Delhi Municipal Corporation or by any other authority in connection with the levy or collection of such taxes shall, for all purposes be deemed to be, and to have always been, done or taken in accordance with law;(b)No suit or other proceedings shall be maintained or continued in any court against the Government , the Delhi Municipal Corporation or any person or authority whatsoever for the refund of any taxes so paid, and(c)No court shall enforce any decree or order directing the refund of any taxes so paid.
