Section 17 in Uttarakhand Tax on Entry of Goods Into Local Areas Act, 2008
17. Validation.
(1)Notwithstanding any judgment, decree or order of any Court, Tribunal or Authority, all actions taken, things done, rules made, notifications issued or purported to have been taken, done, made or issued and entry tax levied, assessed, collected, realized, received or liability accrued under the Uttarakhand (Uttar Pradesh Tax on Entry of Goods Act, 2000) Adaptation and Modification Order. 2007, shall be deemed to have been validly taken; done, made, issued, levied, assessed, collected, realized, received or accrued under this Act, as if this. Act were in force at all material times and no suit or other proceedings shall be maintained or continued in any Court or before Tribunal or any Authority for the refund of entry tax.(2)For the removal of doubts it is hereby declare that nothing in sub-section (I) shall be construed as preventing and person from claiming refund of entry tax paid by him in excess of the amount due from him under, the Act provided the burden of tax has not been passed on.
