Section 4 in The Punjab General Sales Tax (Second Amendment) and Validation Act, 2000
4. Amendments of Schedules 'C and 'D' and Validation.
(1)The amendments made in Schedules 'C' and 'D' of the principal Act, by notifications No. S.O. 70/P A. 16/18/S.31/Amd/99, dated the 15th October, 1999, and No. S.O. 69/P.A. 16/18/S.5/Amd/99, dated the 15th October, 1999, respectively, shall be deemed to be in force during the period commencing on the 20th day of October, 1998, and ending with the 14th day of October, 1999.(2)Notwithstanding any judgement, decree or order of any court or other authority, any tax levied or collected or purported to have been levied or collected on the first stage of sale of oil-seeds as specified against serial number 3, under column 2 of Schedule 'D' of the principal Act, in respect of the period commencing on the 20th day of October, 1998 and ending with the 14th day of October, 1999, shall for all purposes be deemed to be and to have always been levied or collected in accordance with law as if the Notification, No S.O 70/P A. 46/48/S 3 l/Amd./99, dated the 15th October, 1999 and No S.O 69/PA 46/48/ S 5/Amd 199, dated the 15th October, 1999, were in force during the aforesaid period, and accordingly,-(a)no suit on other proceedings shall be maintained or continued in any court for the refund of any tax so paid;(b)no court shall enforce any decree or order directing the refund of any tax so paid;(c)any tax levied or purported to have been levied on the first stage of sale of oil-seeds as specified against serial No. 3, under column 2 of Schedule 'D' of the Principal Act in respect of the period commencing on the 20th day of October, 1998, and ending with the 11th day of October, 1999, but not collected, may be recovered in the manner provided in the principal Act; and(d)any tax due on the first stage of sale of oilseeds as specified against serial No 3, under column 2 of Schedule 'D' of the principal Act in respect of the period commencing on the 20th day of October, 1998, and ending with the 14th day of October, 1999, but not assessed or levied may be assessed or levied and collected in the manner provided in the principal Act, notwithstanding the period of limitation provided thereon.(3)For the removal of doubts, it is hereby declared that nothing in sub-section (1) shall be construed as preventing any person-(a)from questioning in accordance with the provisions of the principal Act and the rules made thereunder, the levy or collection of such tax; or(b)from claiming refund of any tax paid by him in excess of the amount due from him under the principal Act as amended by this Act.
