Section 27(a) in The Orissa Taxation (On Goods carried by Roads or Inland Waterways) Act, 1968
(a)all assessments made, all taxes imposed or realised, all rules made, any liability incurred, any returns furnished, any proceedings commenced, any notification issued, any registration made, any action taken or anything whatsoever done under the said Act shall be deemed to have been validly made, imposed, realised, incurred, furnished, commenced, issued, taken or done under the corresponding provisions of this Act;
