Section 21A(3) in Bihar Entertainments Tax Act, 1948
(3)[(a) Notwithstanding any permission under clause (b) of sub-section (5) of section 3 or as a result or revocation of such permission, if any proprietor has collected and paid the amount of entertainments tax under clause (i) of section 5-A in accordance with the provisions of clause (c) of subsection (1) of section 5, the amount of entertainment tax so levied, collected and paid shall not be refundable in spite of any judgement, decree or order of any court, Tribunal or authority; and(b)Notwithstanding any judgement, decree or order of any Court, Tribunal or authority such levy, collection and payments shall be deemed always to have been validly made and no Court, Tribunal or Authority shall order for refund of the amount of tax so levied, collected and paid.
