(1)Notwithstanding the lapse of the Kerala Finance Bill, 2016 (Bill No. 396 of Thirteenth Kerala Legislative Assembly) (hereinafter referred to as the said Bill) and the cesser of force of law of the declared provisions of said Bill anything done or any action taken, including levy and collection of tax or duty, during the period from the Ist day of April, 2016 to the 17th day of July, 2016, by virtue of the declared provisions contained in the said bill, under the Kerala Surcharge on Taxes Act, 1957 (II of 1957) or under the Kerala Stamp Act, 1959 (17 of 1959) or under the Kerala Court Fees and Suits Valuation Act, 1959 (10 of 1960) or under the Kerala Tax on Luxuries Act, 1976 (32 of 1976) or under the Kerala Agricultural Income Tax Act, 1991 (15 of 1991) or under the Kerala Value Added Tax Act, 2003 (30 of 2004) (hereinafter 33/3686/2016/8-22 referred to as the respective Acts) as they stand amended by the said Bill, shall be deemed to be and to have always been for all purposes, validly and effectively done or taken under the provisions of the respective Acts, as if the said amendments had been in force at all material times.(2)Notwithstanding anything contained in the respective Acts during the period from lst April, 2016 to 17th day of July, 2016 during which the declared provisions contained in the said Bill was in force, anything done or any action taken by vit1ue of the said provisions of the 4 said Bill shall be deemed to have been validly done or taken under the respective Acts and no action shall lie against any dealer or authority on the ground of short levy or refund of excess tax or duty and tax or duty collected, if any, by a dealer or an authority, as the case may be, shall be paid over to the Government.(3)Notwithstanding. any thing contained in the Kerala Value Added Tax Act, 2003 (30 of 2004) any tax collected or paid at higher rate by virtue of the provisions of the Kerala Finance Bill, 2016 (Bill No. 16 of the XIV Kerala Legislative Assembly) in respect of the period with effect on and from the 18th day of July, 2016 to the date of publication of this Act, shall be deemed to have been validly done and any tax collected or paid by a dealer or authority at such higher rates shall be deemed to have been validly collected or paid and the tax so collected shall be paid over to the Government and shall not be refunded.
