1Orissa Sales Tax (Amendment and Validation) Act, 1979*
| [Orissa Act No. 24 of 1979] | [13th October, 1979] |
An Act to amend the Orissa Sales Tax Act, 1947 and to Validate Certain Actions
Be it enacted by the Legislature of the State of Orissa in the Thirtieth Year of the Republic of India, as follows:-
1. For Statement of Objects and Reasons, see Orissa Gazette, Extraordinary dated the 12th September, 1979 (No. 1749).
* [Received the assent of the Governor on the 13th October, 1979, first published in an extraordinary issue of the Orissa Gazette, dated the 17th October, 1979]
1. Short title and commencement.- (1) This Act may be called the Orissa Sales Tax (Amendment and Validation) Act, 1979.
(2) It shall be deemed to have come into force with effect from the 19th day of July, 1979.
2. 2[* * *]
2. Necessary amendment have been incorporated in the Original Act. For reference see Orissa Code Vol. VII.
3. Validation of actions.- Notwithstanding anything contained in any judgment, decree or order of any court or other authority to the contrary, an assessment, reassessment, levy or collection of any tax or imposition of any penalty made or purporting to have been made, under the principal Act before the commencement of the Orissa Sales Tax (Amendment and Validation) Ordinance, 1979 and any action taken or thing done or purporting to have been taken or done in relation to or in pursuance of such assessment, reassessment, levy, collection or imposition shall be deemed to be as valid and effective as if such assessment, reassessment, levy, collection or imposition or action or thing had been made, taken or done under or in furtherance of the principal Act as amended by this Act and-
(a) all acts, proceedings or things done or actions taken by any authority, officer or person in connection with the levy, assessment, reassessment or collection of such tax or imposition of such 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 whatsoever for the refund of any tax or penalty so paid; and
(c) no court shall enforce any decree or order directing the refund of any such tax or penalty so paid.
4. Repeal and savings.- (1) The Orissa Sales Tax (Amendment and Validation) Ordinance, 1979 (Orissa Ordinance No. 11 of 1979) is hereby repealed.
(2) Notwithstanding such repeal, anything done or any action taken under the Ordinance so repealed shall be deemed to have been done or taken under the corresponding provisions of the principal Act as amended by this Act.