Section 4 in The Punjab General Sales Tax (Amendment and Validation) Act, 1987
4. Retrospective effect to certain provisions, validation and exemption.
(1)The provision of the principal Act relating to tax on the sale or purchase of goods shall be deemed to include, and shall be deemed always to have included, a tax (hereinafter in this section referred to as the aforesaid tax) on the supply, by way of or as part of any service or in any other manner whatsoever, of goods being food or any other article for human consumption or any drink (whether or not intoxicating) for cash, deferred payment or other valuable consideration, and every transaction by way of supply of the nature referred to above made before or after the commencement of the Constitution (Forty-sixth Amendment) Act, 1982 shall be deemed to be, and shall be deemed always to have been, a transaction by way of sale, with respect to which the person making such supply is the seller and the person to whom such supply is made, is the purchaser, and notwithstanding any judgment, decree or order of any court, tribunal or authority, no provisions of the principal Act which imposed or authorised the imposition of, or purported to impose or authorise the imposition of, the aforesaid tax shall be deemed to be invalid or ever to have been invalid, and accordingly.-(a)the aforesaid tax levied or collected or purporting to have been levied or collected under the principal Act shall be deemed always to have been validly levied or collected in accordance with law;(b)all acts, proceedings or things done or actions taken in connection with the assessment and of the aforesaid tax by any officer appointed by the State Government under the principal Act shall be and shall always be deemed to have been done or taken in accordance with law;(c)no suit or other preceding shall be maintained or continued in any court or before any tribunal or authority for the refund of, and no enforcement, shall be made by any court, tribunal or authority of any decree or order directing the refund of, any such aforesaid tax which has been collected.(d)assessment, reassessment and recoveries of aforesaid tax if not already made, shall be made in accordance with the principal Act, as amended by this Act, notwithstanding anything contained in the principal Act.(2)Notwithstandings anything contained in sub-section (1), any supply of the nature referred to therein shall be exempt from the aforesaid tax,-(a)where such supply has been made by any restaurant or eating house (by whatever name called) at any time on or after the 7th day of September, 1978 and before the commencement of the Punjab General Sales Tax (Amendment) Act, 1987 and the aforesaid tax has not been collected on such supply on the ground that no such tax could have been levied or collected at that time , or(b)where such supply, not being any such supply by any restaurant or eating house (by whatever name called), has been made at any time on or after the 4th day of January, 1972, and before such commencement and the aforesaid tax has not been collected on such supply on the ground that no such tax could have been levied or collected at that time:Provided that the burden of proving that the aforesaid tax was not collected on any supply of the nature referred to in clause (a) or, as the case may be, clause (b), shall be on the person claiming the exemption under this sub-section.(3)(a)Sub-clause (i) of 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, 1983.(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 and according.-(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 purposes, 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.(4)For the removal of doubts, it is hereby declared that nothing in sub-section (i) and clause (b) of sub-section (3) shall be construed as preventing any person.-(i)front questioning in accordance with the provisions of the principal Act, the assessment, reassessment, levy or collection of the aforesaid tax:(ii)from claiming refund of the aforesaid tax paid by him in excess of the amount due from him under any such law.
