An Act to validate the levy and collection of tax on sale of liquor (Foreign liquor and Indian made foreign liquor including wines and beer) under the Himachal Pradesh General Sale's Tax Act, 1968 (Act No. 24 of 1968) during the period from the 1st day of April, 1978 to the 4th day of December, 1978.
It is hereby enacted by the Legislative Assembly of Himachal Pradesh in the Thirtieth Year of the Republic of India, as follows:
This Act may be called the Himachal Pradesh General Sales Tax (Validation) Act, 1979.
Notwithstanding any judgement, decree or order of any court or other authority, to the contrary, any levy, assessment or collection of any amount by way of tax or penalty made or purporting to have been made on the sale of goods specified in item 25 of Schedule A to the Himachal Pradesh General Sales Tax Act, 1968 (24 of 1968) (hereinafter called the principal Act) during the period commencing from the 1st day of April, 1978 and ending with the 9th day of June, 1978 in relation to the sale of Indian made foreign liquor including wines and beer, and the period commencing from the 1st day of April, 1978 and ending with the 4th day of December, 1978 in relation to the state of foreign liquor, and any action or thing taken or done or purporting to have been taken or done in relation to such levy, assessment or collection under the provisions of the principal Act shall be deemed to be valid and effective as if such levy, assessment, collection or action or thing was made, taken or done under the principal Act, as amended by the Himachal Pradesh General Sales Tax (Amendment) Act, 1978 (17 of 1978) and as if the said amending Act had come into force with effect from the 1st day of April, 1978 and the notification No. EXN. 1(4)/74, dated the 8th June, 1978 published in the Rajpatra, Himachal Pradesh (Extraordinary), dated the 9th June, 3978 and the notification No. EXN. 1(4)/74, dated the 28th November, 1978, published in the Rajpatra, Himachal Pradesh (Extraordinary), dated the 4th December, 1978, were issued on the 1st day of April, 1978, and were in force during the said period, accordingly,
(a) all acts, proceedings or things done or actions taken by the State Government or by any officer of the State Government or by any authority, in connection with the levy, assessment or collection of such tax or penalty 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 proceedings shall be maintained or continued in any court or before any authority for the refund of any such tax or penalty so collected;
(c) no court or authority shall enforce a decree or order directing the refund of any such tax or penalty so collected;
(d) any tax levied or purported to have been levied on the goods specified under item 25 of Schedule A of the principal Act, in respect of the period commencing on the 1st day of April, 1978 and ending with the 9th day of June, 1978 in relation to the sale of Indian made foreign liquor including wines and beer and the period commencing on the 1st day of April, 1978 and ending with the 4th day of December, 1978 in relation to the sale of foreign liquor, but not collected, may be recovered in the manner provided in the principal Act; and;
(e) any tax due on the goods specified under item 25 of Schedule A to the principal Act, in respect of the period commencing on the 1st day of April, 1978 and ending with the 9th day of June, 1978 in relation to the sale of Indian made foreign liquor including wines and beer and the period commencing on the 1st day of April, 1978 and ending with the 4th day of December, 1978 in relation to the, foreign liquor, but not assessed and collected, may be assessed and recovered, in the manner provided in the principal Act,
1. For Statement of Objects and Reasons, see R.H.P. Extra., dt. 24-3-1979, p. 1009.
2. Received the assent of the Governor, Himachal Pradesh on the 5th May, 1979 and was published in R.H.P. Extra., dated the 10th May, 1979, p. 1719-1720.