(1)In sub-section (1) of Section 93 of the said Act, after the words, "the State Government may," the words "subject to the condition of previous publication," shall be deleted.(2)After sub-section (4) of Section 93 of the said Act, two new sub-sections, (5) and (6), shall be added in the following way, namely:"(5) The amendment made in Section 93 of the said Act shall be deemed to be, and to always have been, for all purposes, as validly and effectively in force at all material times.(6)Any action taken or anything done or purported to have been taken or done under the Act and notifications issued and rules made thereunder shall be deemed to be and to have always been, for all purposes, as validly and effectively, taken or done as if the Act as amended by this Act had been in force at all material times and accordingly, notwithstanding anything contained in any judgment, decree, or order of any court, or tribunal or other authority,(a)no suit or other proceedings shall be instituted, maintained or continued in any court, tribunal or other authority for the refund of any amount received or realized by way of any tax, interest or penalty;(b)no court, tribunal or other authority shall enforce any decree or order directing the refund of any amount received or realized by way of such tax, interest or penalty.
