Section 4(a) in The Kota Municipal Limits (Continued Existence) Validating Act, 1975
(a)no suit or other proceeding shall be maintained or continued in any court for the refund of any tax levied and collected in exercise or purported exercise of the statutory power under the Municipal Act or under any other law for the time being in force, by treating these villages of Raipura and Ummedganj as existing within the limits of the Municipality at Kota;
