Be it onacted by the Legislature of the State of Orissa in the Twenty-sixth Year of the Republic of India, as follows:
This Act may be called the Orissa Municipal (Valuation of Holdings) Validation Act, 1975.
Notwithstanding anything contained in the Orissa Municipal Act, 1950 (Orissa Act 23 of 1950.) or the rules made thereunder or in any judgement, decree or order of any Court, no valuatoin list prepared in respect of holdings situate in any Municipality during the period between the 1st day of August, 1968 and the 14th day of February, 1970, shall be deemed to be invalid or ever to have been invalid merely by reason of the fact that such list was prepared prior to the enforcement of Chapter XII-A of the Orissa Municipal Rules, 1953 which prescribes the manner of inquiry for determination of the annual value of holdings; and all taxes levied in accordance with such valuation list shall be deemed to have been validly levied and all such valuation lists shall continue to remain in force untill new valuation lists are prepared in accordance with law.
Explanation For the purposes of this Act Municipality shall include a Notified Area constituted under the Orissa Municipal Act, 1950 (Orissa Act 23 of 1950.).
1. For Statement of Objects and Reasons see Orissa Gazette, Extraordinary, dated the 29th July, 1975 (No. 1259).
2. [Received the assent of the Governor on the 14th August, 1975, first published in an extraordinary issue of the Orissa Gazette, dated the 23rd August, 1975]