Section 9A in Gujarat Sales Tax (Amendment) Act, 1972
9A. Validation of previous on declared goods effected at one stage only and ??? proceedings relation to such ??? etc.- Notwithstanding anything contained in this Act or in any judgment, decree, order or decision of any Court, Tribunal or other authority,-
(i)where a tax on the sale or purchase, of any declared goods levied, assessed, reassessed or collected under this Actor under any earlier law after the date of coming into force of section 15 of the Central Sales Tax Act, 1956 (Act LXX, IV of 1958) and before the date of coining into force of the Gujarat Sales Tax. (Amendment) Act, 1972 (Guj. 9 of 1972) (hereinafter in this section referred to as the specified period) had been actually levied, assessed, reassessed or collected at one stage only and that stage was the stage which is specified in section 9 as substituted by the Gujarat Sales Tax (Amendment) Act, 1972 (Guj. 9 of 1972) (hereinafter in this section referred to as the new section 9), then, the levy, assessment, reassessment or collection of the said tax and all the proceedings held and orders made for making such levy, assessment, reassessment or collection shall be deemed to be, and shall he deemed always to have been, valid as if the new section 9 had formed part of this Act, or, as the case may be, the provisions corresponding to the provisions of the new section 9 had formed part of the earlier law, at the time, when the said tax wits levied, assessed, reassessed or collected or the said proceedings were held or orders were made; and such levy, assessment, ???, collection, proceedings and orders shall not be deemed to be, and shall be deemed never to have been, invalid or inconsistent with the provisions of section 15 of the Central Sales Tax Act, 1956, (Act LXX, IV of 1958) and shall not be called in question merely on the ground ??? this Act or, as the case may be, the earlier law under which the said tax was levied, assessed, ??? or ??? did not at that time specify the precise one stage at which such tax shall he levied, assessed, reassessed or collected;(ii)where a tax on the sale or purchase of any declared goods, levied, assessed, reassessed or collected under this Act or under any earlier law during the ??? period has not been levied, assessed, reassessed or collected in conformity with the provisions of the new section 9, the levy, assessment, reassessment or collection of such tax and all proceedings held and orders made relating thereto shall be reviewed and revised, after giving due notice and hearing to the dealers concerned, so as to bring them in conformity with the provisions of the new section 9, as if the new section 9 had formed part of this Act, or, as the case maybe, the provisions corresponding to the new section 9 had formed part of the earlier law, during the specified period;(iii)all proceedings instituted under this Act or under any earlier law, relating to the levy, assessment, reassessment or collection of tax on the sale or purchase of any declared goods for the specified period which may be pending immediately before the date of the commencement of the Gujarat Sales Tax (Amendment) Act, 1972 (Guj. 9 of 1972) before any officer, authority or other person and all other matters connected with or incidental to such proceedings, in so far as such proceedings relate to the stage at which such tax shall be levied or collected, shall, if they have been instituted, held or given effect to, in conformity with the provisions contained in the new section 9 although the new section 6 or, as the case may be, the provisions corresponding to the provisions of the new section 9 were not in force at any relevant point of time during the course of such proceedings, be deemed to of and to have always been, validly instituted, held or given effect to, as if the new section 9 or, as the case may be, the provisions corresponding to the provisions of the new section 9 had formed part of this Act, or, as the case may lie, of the earlier law and had been in force at every such, relevant point of time, and all such proceedings shall lie continued accordingly after the aforesaid date under the provisions of this Act; and if any of such proceedings had not been instituted, held or given effect to in any respect before the aforesaid date in conformity with the provisions of the new section 9- such proceeding shall be reviewed, varied or revised and held and given effect to in conformity with for provisions contained in the new section 9, after giving due notice to the dealer concerned. The validity of any of such proceedings or other matters connected with or incidental to such proceedings shall not he called in question merely on the ground that the new section 9 or, as the case may be, the provisions corresponding to the provisions of the new section 9 were not in force at any relevant point of time;(iv)any proceedings relating to the levy, assessment, reassessment or collection of tax on the sale or purchase of any declared goods for the specified period which may be instituted after the date referred to in clause (iii) shall, in so far as such proceedings relate to the stage at which such tax shall be levied or collected, be held in conformity with the provisions contained in the new section 9 as if the new section 9 formed part of this Act, or as the case, may be, the provisions corresponding to the new section 9 formed port of the earlier law as in force during the specified period; and the validity of such proceedings shall not be called in question merely on the ground that the new section 9 or, as the case may be, the provisions corresponding to the provisions of the new section 9 were not in force during the specified period.".
