Section 3 in The Madhya Bharat Taxes On Income (Validation) Act, 1954
3. Validation of action taken in connection with the levy, assessment and collector of certain taxes on income.
Notwithstanding anything contained in the first proviso to sub- section(1) of section 13 of the Finance Act, all proceedings taken, assessments made and other acts and things done (including orders made) by or before any officer, authority, tribunal or Court acting or purporting to act under the relevant Madhya Bharat law in connection with the levy, assessment and collection of any tax due under any such law in respect of the relevant period shall be valid and shall be deemed always to have been valid, and shall not be called in question on the ground only that such proceedings were not taken, assessments were not made or acts or things were not done by or before the corresponding officer, authority, tribunal or Court referred to in the said proviso.
