(1) Notwithstanding anything contained in sub-section (10) of section 62 or in any other provision of the Punjab Municipal Act, 1911 (3 of 1911), the Punjab Government Notification No. 269-C-54/26175, dated the 4th May, 1954, published in Part I-A of the Punjab Government Gazette, dated the 14th May, 1954, shall be deemed to have been passed in accordance with law and the rate of surcharge on octroi specified in the said notification in respect of the items mentioned therein shall be deemed to be, and to have been, the actual rates of octroi, under the said Act for the period commencing on the 8th June, 1954 and ending with the 14th February, 1962.
(2) Nor withstanding anything contained in any judgment, decree or order of any court to the contrary, the surcharge on octroi imposed or collected on purposing to have beer; imposed or collected in pursuance of the notification referred to in sub-section (1) shall for all purposes be deemed to be, and to have always been, validly imposed or collected, and accordingly
(a) all acts, proceedings or things done or taken by the Municipal Committee, Hissar, or by any of its officers or servants in connection with the imposition or collection or such surcharge shall, for all purposes, be deemed to he, 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 Municipal Committee, Hissar, or any of its officers or servants whatsoever for the refund of any such surcharge so collected; and
(c) no court shall enforce any decree or order directing the refund of any such surcharge so collected.