Section 29 in The Jammu and Kashmir General Sales Tax Act, 1962
29. [ Validation of assessment, etc. [Added by Act XVI of 1970.]
(1)Notwithstanding anything contained in any judgement, decree or order of any Court or other authority to the contrary, any assessment, re-assessment, levy or collection of any tax made or purporting to have been made or anything done, any action taken in relation to such assessment, reassessment, levy or collection under the provisions of this Act before the 22nd day of June, 1970 shall be deemed to be as valid and effective as if such assessment, re-assessment, levy, collection, thing or action had been made, done or taken under this Act as amended by the Jammu and Kashmir General Sales Tax (Amendment and Validation) Act, 1970 and accordingly-(a)all acts, proceedings or things done or actions taken by the Government or by any officer of the Government or actions by any other authority in connection with the assessment.reassessment levy or collection of such tax 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 or before any authority for the refund of any such tax ; and(c)no Court shall enforce any decree or order directing the refund of any such tax.(2)For the removal of doubts, it is hereby declared that nothing in sub-section (1) shall be construed as preventing any person-(a)from questioning in accordance with the provisions of this Act as amended by the Jammu and Kashmir General Sales Tax (Amendment and Validation) Act, 1970, any assessment, re assessment, levy or collection of tax referred to in sub-section (1); or(b)from claiming refund of any tax paid by him in excess of the amount due from him by way of tax under this Act as amended by the Jammu and Kashmir General Sales Tax (Amendment and Validation) Act, 1970.]
