'[THEORISSA TAXATTON (ON GOODS
CARRED BY ROADS OR INLAND
' WATER- W AY S ) VALIDATION
ACT, 19621
[Received the nssenl of the Gover~zor ort the 18th
Sept em her 1 962, first prtblidt ed i?z mz e-.fruot-ditrary issue qf file Orissa Gazette, dafed the 18th
Sep f e mber. 1962 ]
A N ACT TO VALIDATE THE DRISSA TAXATION (ON
GOODS CARRlED BY ROADS OR INLAND WATER-
WAYS) ACT, 1959
WHEREAS the Orissa Taation (on Gotjds orlssaAct carried by Roads or Inland Water-ways) Act, 1959, O' L959* bad been enacted without obtaining the previous sanction of the President of India as required under the provisions of Part XI11 of the Constitution
of India;
A M ) WHEREAS in view of the recent decision
af the Supreme Court, doubts have arisen regarding
the validity of the said Act as amended from time to time and of the actions taken thereunder;
A N D WHEREAS it I s expedient that all such
doubts be removed by validating the enactment of the
said law as amended from time t o time and the actions
faken thereunder; AND WHEREAS previous sanction or the
President of India has been obtained under the pro- viso to Article 304 (b) of the Constitution of India; It is hereby enacted by the Legislature of the State
of Orissa in the Thirteenth Year of the Republic of
India as follows :-
1. ( I ) This Act may be called the Orissa Taxa- short tftla
tion (on Goods carried by Roads or Inland Water- and extent- ways) Validation Act, 1962.
(2) It extends to the whole of the State of Orissa.
-- - For the statement of C b;ccis end Rcns! ns s ~ c Fris~a C;autlt ExIra ordinary, dated thc 17th Scptcmbcr 1962 (No. 485).
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SO0 THE Orussa TAXATION (ON GOODS [Or. Act 18 of 19621 CARRIED BY ROADS OR INLAND WATER-WAYS) Validation of 2. Notwithstanding anything contained rn any
the Orissa Tma,ion (on judgment, decree or order of any Court, the Orissa
Goes Taxation (011 Goods carried by Roads or Inland
by Water-ways) Act, 1959 as amended from time to oris= Act 7 Roads or Inland time with respect to which doubts have arisen in of 1959. Water-ways)
Act, 1959. regard to its validity for not enacting the same with the previous sanction of the President of lndia as required under the provisions of Part XITI of the Constitution of India, shall be deemed to have been validly enacted from the date it came into force and
all assessments made and all taxes imposed or realised
or purporting to have been made, imposed or realised
under the said Act shall, for all purposes, be deemed
to be and to have always been validly made, imposed
or realised and accordingly-
(i) no suit or other proceedings shall be
maintained or continued in any Court for the refund of any tax so paid; and
(ii) no Court shall enforce any decree or order directing the refund of any tax so paid.
Valid ation 3. All rules made, any liability incurred, any or acts dona. tax levied or realised, any reports furnished, any
proceedings commenced, any notification published,
any action taken or anything whatsoever done under the provisions of the said Act, shall be deemed to
have been validly made, incurred, levied, realised, furnished, commenced, published, taken or done as if this Act had been in force at all relevant times.
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