.
- ---A-
, . .:- *
(2) Sections 3 and 4 shall be deemed to h.1 c vc COIIO form an the 1st April 1962.
-4. [The amendments made by these sections have
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570 Motor Vehicles (Taxation of [I966 : T. N. Act 19 Parsengers and Goods)
the 1st April 1362 and the 24th August 1963 (both days incl~:;ve\ shall be deemed to be invalid or ever to have 5een invalid on the ground only that such levy or collec- tion was not in accordance with law and such tax or fee levied or collected or purporting to have been levied or collected shall. for all purposes be deemed to be and to have always heen validly levied or .collected accordingly---
(a) all acts, proceedings or things do% or taken by the Government or any authority, officer or person
in connection, with the levy or collection of such tax or
fee 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 for the rerfund uf any tax 01 C. -.
. . U
. . fx so paid 2
(c) no c aurt shall enforce any decree or order a dire- cting the re'und of any tax or fee so paid ;
(d) any tax or fee. which becomes leviable under ,the principal Act as amended by this Act, during the per-
. .
iod between the 1st April 1962 and the 24th August 1963
, t % , a , $ . , - s: :;c (both- days inclusive), may be levied* and collected in. the I . 1 . manner provided under the principal Act, as amended ?' .i j:, :::* ,,.* , -~
. . - T - . ,-- . + - . *- t . .by this Act. . i
'% a' 7 , :. i,: ,
t ' & I ~ p e ~ w ~ movifiaa . , 6. Notwithstanding the expirat~on of the +ri&d j of
for recovery of ~6~ year mentioned i.n section 8 of the principal. Act :as *a which has in ' force immediately before the publication 'of this.'&t assess- : in the *Fort 9. George., Gazette, the - prescribed - oft).&r ment.
may at any time before the expifation ot' the peribd:oT five years mentioned in the sald section 8, as amended by
sscthn 4 of this Act, asseqp! the tar,which has escaped assessment after issuing a notice to the operator and
after making such inquiry as the prescribed officer may
consider necessary. , -
. < . . - . . *Now the Tamil NatJu Government Gazette
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