for example: TATA AIG

  for example: Indian Contract Act

  for example: Ratan Tata

  for example: Negotiable Instruments Act

Section 12   [ View Judgements ]

Validation of certain proceedings


Notwithstanding anything contained in any judgment, decree or order of any court, tribunal or any other competent authority, all taxes levied or collected or purporting to have been levied or collected before the 1st December, 1969, after deciding that in respect of trees which have been severed from the land or which have been felled, the further processes of lopping the branches or cutting the trunks of such trees or converting them into logs, poles or "ballies" or any other article of wood amount to a process of manufacture shall, for all purposes, be deemed to be and to have always been validly levied or collected in accordance with law as if the amendment made in the Principal Act by section 2 of this Act had been in force at all material times when such tax was levied or collected and accordingly, -



(a) all acts, proceedings or things done or taken by any authority, officer or person in connection with the levy or collection of such tax 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 so paid; and



(c) no court shall enforce any decree or order directing the refund of any tax so paid.

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