Section 21A(4) in Bihar Entertainments Tax Act, 1948
(4)(a)Notwithstanding any judgement, decree or orders of any Court, Tribunal or Authority any levy, collection and payment in accordance with the second proviso to section [3A] or the proviso to sub-section (1) of section 3-B shall be deemed always to have been validly made; and(b)Notwithstanding any judgement, decree or order of any Court, Tribunal or authority any amount of entertainments tax levied, collected and paid in accordance with the second proviso to section [3A] [Section 3A stands deleted by Act 8 of 2005.] or the proviso to sub-section (1) of section 3-B of the Bihar Entertainments Tax Act, 1948 shall not be refundable and no Court, Tribunal or authority shall order for refund of any such amount.]
