Section 3(c) in The Kota Municipal Limits (Continued Existence) Validating Act, 1975
(c)the areas constituting the aforesaid villages shall be deemed never to have been included in any Panchayat Circle under the Panchayat Act, and accordingly-(i)all actions taken, things done, appointments and transfers made and powers exercised by the State Government or by any officers or authorities subordinate to it or by or on behalf of the Municipality at Kota, in relation to the aforesaid, villages of Raipura & Ummedganj treating them as existing within the limits of the Municipality at Kota shall be deemed to have been lawfully taken, done, made or exercised.(ii)all taxes levied and collected in exercise of the statutory powers or purported exercise of such powers under the Municipal act or under any law for the time being in force by treating these villages as existing within the limits of the Municipality at Kota, shall be deemed always to have been lawfully levied and collected and no claim for their refund shall arise or shall be deemed ever to have arisen;
