Section 25(2)(a) in West Bengal Multi-Storeyed Building Tax Act, 1979
(a)any amount levied, paid, collected or recovered or purported to have been levied, paid, collected or recovered as tax or penalty under the provisions of the West Bengal Multi-storeyed Building Tax Act, 1975 (hereinafter referred to as the said Act) or the rules made thereunder or under the provisions of the West Bengal Multi-storeyed Building Tax Ordinance, 1979, or the rules made thereunder shall be deemed to have been validly levied, paid, collected or recovered under the provisions of this Act, and