21A. [ Validation and exemption. [Inserted by Bihar Finance Act, 1985 (4 of 1985).]
(1)The Bihar Entertainments Tax (Amendment) Ordinance, 1976 (Bihar Ordinance 21 of 1976), Bihar Entertainments Tax (Second Amendment) Ordinance, 1976 (Bihar Ordinance 103 of 1976), Bihar Entertainments Tax (Third amendment) Ordinance, 1976 (Bihar Ordinance, 152 of 1976), The Bihar Entertainments Tax (Amendment) Act, 1976 (Bihar Act 3 of 1977), The Bihar Entertainments Tax (Amendment) Ordinance, 1985 (Bihar Ordinance 9 of 1985) and The Bihar Entertainments Tax (Amendment) Second Ordinance 1985 (Bihar Ordinance, 18 of 1985) shall be deemed to have come into force from the dates of their respective promulgation and enactment and the rate of entertainment tax fixed by notification, S.O. 1540, dated the 1st December, 1975 issued under sub-section (1) of section 3 of (Bihar Act 35 of 1948) shall, unless modified, superseded or cancelled, be deemed to have continued.(2)Notwithstanding any judgement, decree or order of any Court, Tribunal or Authority. -(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 aforesaid Ordinances and the Act and rules made and notifications issued thereunder, for the period beginning from the 17th January, 1976 shall be deemed to have been validly levied, paid, collected or recovered;(b)any proceeding commenced or conducted or purported to have been commenced or conducted for the assessment, collection or recovery of any amount as tax or penalty under the provision of the said Ordinances and the Act and Rules made and notifications issued thereunder for the period specified in clause (a) shall be deemed to have been commenced or conducted or purported to have been commenced or conducted in accordance with the provisions of this Act.(3)[(a) Notwithstanding any permission under clause (b) of sub-section (5) of section 3 or as a result or revocation of such permission, if any proprietor has collected and paid the amount of entertainments tax under clause (i) of section 5-A in accordance with the provisions of clause (c) of subsection (1) of section 5, the amount of entertainment tax so levied, collected and paid shall not be refundable in spite of any judgement, decree or order of any court, Tribunal or authority; and(b)Notwithstanding any judgement, decree or order of any Court, Tribunal or authority such levy, collection and payments shall be deemed always to have been validly made and no Court, Tribunal or Authority shall order for refund of the amount of tax so levied, collected and paid.(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.]
