Validation Act

4a Act to validate the Madras General SalesTax (Turn-
over and Assessment) Rules, 1939.
WHEREASit is expedient to va1idai.e the Madras General
Sales Tax (Turnover and Assessment) Rules, 1939 ;
‘ BE it enacted in the Tenth Year of the Rep~zblicof Ind>ia

as follows :-

  1. This Act may be called the 1ITanil Nadu] General
    Sales Tax (Turoove; :c:! ~sessxneut) Rules Validation
    Act, 1959.
  2. (1) Notwithstanding anything contained it1 any
    judgment, decree or order of any Court, no provision
    of the Madras General Sales Tax (Tur~overand Assess-
    ment) Rules, 1939, made under the Madras General
    of the.
    Sales Tax
    (Turnover Sales ‘Tax Act, 1939 (Madras Act IX of 1939), shall be
    and Assess- deemed to be invalid or ever to have been invalid merely
    men0 Rdes- by reason of the fact that the said rules or any p~ovision
    thereof were or was not made after previous publication
    fog a period of not less than four weeks as required by
    sub-section (4) of section 19 of the said Act, and all taxes
    levied or collected or purporting to have been levied OP
    collected inpursuance of the said rules shall for all purposes
    be deemed to be, and to have always been, validly
    levied or collected and accordingly-
    These words were:substituted for the word “Madras” by the
    Tamil Nadu Adaptation of Laws Order, 1969, as amended by the
    Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969.
    a For Statement of Objects and Reasons, see Fort St. George
    Gazette Extraordinary, dated the 8th Decemb1959, Part IV-A,
    L-ZPI 351-352.i959 :f.N. Act 271 General ~aie.9Tax (Furitover 405 a
    and Assessment) Rules Valida.tion . . ..
    (a) all acts, ppoceedings or things done or taken
    by the Stat6 Government or by any officer cf the State
    Government or by any other authority in connectialn with
    the levy or coUection of such taxes shall for all purp 3ses be
    deemed to be, and to have always been, done or tc,ken in
    accordance with law ;
    (b) no suit or other proceeding shall be maintained
    or continued in any Court against the State Government or
    ariy person or authority whatsoever for the refund of any
    taxes so paid; avd
    (c) no Court shall enforce any decree or order
    directing the refund of any taxes so paid :
    Provided that no act or omission on the part of any
    person shall be punishable as an offence which would not
    have heen so punishable if this Act had pot been passed.
    (2) F<>rthe removal of doubts, it is hereby declared
    tl~ilt11~t11ingcontailled in sub-section (1) shall be deemed
    “t revive the Madras General. Sales Tax (Turnover and
    Assessment) Rules, 1939, which have been superseded in
    Muvear-le Department Notification S.R.O. No. A-1941 of
    1959, dated the 28th March 1959, published at pages 312
    tij ~80of the Rules Supplement to Part I of thc *Fort St,
    Gcnrge Gazette, dated the 1st April 1959.
  3. (The anle~ldle~lt madc by ;his section has already I)+,~E.;IE~orporated in Tamil Nadu Act I of 1957.)

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