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State of West Bengal - Section

Section 13 in The West Bengal Duty On Inter-State River Valley Authority Electricity Act, 1973

13. Validation of levy or recovery of electricity duty under Bengal Act 10 of 1935. -

If any electricity duty leviable or sum recoverable under the provisions of this Act, has, prior to the publication of this Act, been levied or recovered under the provisions of the Bengal Electricity Duty Act, 1935, such duty or sum shall be deemed to have been validly levied or recovered as if such levy or recovery were made under the provisions of this Act.