Notwithstanding anything contained in any judgment, decree or order of any Court, no levy, assessment or collection in the Courtallam Township by the Courtallam Township Committee or by any other authority, officer or person for the period commencing on the 1st October, 1955 and ending with the 30th September, 1960, of any tax under cue District Municipalities Act or library cess under the Public Libraries Act shall be deemed to be invalid or ever to have been invalid on the ground only that such levy, assessment or collection was not in accordance with the provisions of the District Municipalities Act or the Public Libraries Act or the rules made thereunder or of any other law for the time being in force in the Courtallam Township and such tax or library cess levied, assessed or collected or purporting to have been levied, assessed or collected shall for all purposes be deemed to be and to have always been, validly levied, assessed or collected and accordingly
(a) all acts, proceedings or things done or taken by the Courtallam Township Committee or by any other authority, officer or person in connection with the levy, assessment or collection of such tax or library cess shall for all purposes be deemed to be, and to have always been, done or taken in accordance with law;
(b) no suit or other proceeding shall be maintained or continued in any Court against the Courtallam Township Committee or any other authority, officer or person whatsoever for the refund of any tax or library cess so paid; and
(c) no Court shall enforce any decree or order directing the refund of any tax or library cess so paid:
Provided that no act or omission on the part of any person shall be punishable as an offence which would not have been so punishable in this Act had not been passed.