Section 22(3) in Himachal Pradesh Passengers and Goods Taxation Act, 1955
(3)[ * * *] [Sub-section (3) omitted by A.O. (5), 1957.]Extension: - The principal Act, as amended by this Act and all rules, notifications and orders made and all directions or instructions issued which are in force immediately before the commencement of this Act in the territory to which the said Act applies are hereby extended to and shall be in force in the territories transferred to Himachal Pradesh under section 5 of the Punjab Re. organization Act, 1966(31 of 1966).Repeal and saving: - The Punjab Passengers and Goods Taxation Act, 1952(16 of 1952) as applicable to the territories added to Himachal Pradesh under section 5 of the Punjab Re-organisation Act, 1966 and all rules, notifications and orders made, directions and orders made, directions or instructions issued, thereunder, shall upon the commencement of this Act, save as otherwise expressly provided in this Act stand repealed:Provided that such repeal shall not effect -(a)the previous operation of the Act so repealed or anything duly done or suffered thereunder, or(b)any right, privilege, obligation or liability acquired, accrued or incurred under the Act so repealed, or(c)any penalty forfeiture or punishment incurred in respect of any offence committed against the Act so repealed,(d)any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid,and any such investigation, legal proceedings or remedy may be instituted, continued or enforced and any such penalty forfeiture or punishment may be imposed as if this Act had not been passed:Provided further that anything done or any action taken under the Act so repealed shall be deemed to have been done or taken under the Act extended by section 9 and shall continue to be in force accordingly, unless and until superseded by anything done or any action taken under the Act so extended.Power to remove difficulties: - If any difficulty arises in giving effect to the provisions of the Act, rules or orders or instructions or directions now extended to the territory in which they were not in force before the commencement of this Act, the State Government may, by order notified in the Official Gazette, make such provisions or give such directions, as appear to it be necessary or expedient for the removal of the difficulty.[Validation of assessments etc. [Validation section added vide Act No. 20 of 1997 w.e.f. 14.8.1997.] - (1) Notwithstanding anything contained in any judgement, decree, or order of any court or other authority to the contrary, any assessment, levy, charge or payment of any tax on passengers and goods carried by road (hereinafter referred to as the 'aforesaid tax'), made or purporting to have been made or any action taken or anything done under the provisions of the principal Act at any time on or after the commencement of that Act, but before the commencement of the Himachal Pradesh Passengers and Goods Taxation (Amendment and Validation) Act, 1997 (hereinafter referred to as 'this Act'), shall be deemed to be valid and effective, as if such assessment, levy, charge, payment or collection or action or thing had been made, taken or done under the provisions of the said Act as amended by this Act and accordingly -(i)the aforesaid tax assessed, levied, charged, paid or collected or purporting to have been assessed, levied, charged, paid or collected under the provisions of the said Act, before the commencement of this Act shall be deemed to be and always be deemed to have been validly assessed, levied, charged, paid or collected in accordance with law ;(ii)no suit or other proceeding shall be maintained or continued in any court or before any authority for the refund of, and no enforcement shall be made by any court or authority of any decree or order directing the refund of, any such aforesaid tax which has been collected ;(iii)recoveries, if any, shall be made in accordance with the provisions of the said Act of all amounts which would have been collected thereunder as such aforesaid tax if this Act had been in force at all material times ; and(iv)anything done or any action taken (including any rule or order made, notification issued or direction given or exemption granted or penalty imposed) under the said Act before the commencement of this Act shall be deemed always to have been validly done or taken in accordance with this Act.
