itiMtiim of Schedule.
"THE SCHEDULE (See section 3lA) S t\'i.
I I .
2 .
V 4- T- L) -acuption "f liquoi FOi.i'ig.1 liqu «•, olht r than milk punch. WiTir' and bed .
Milk punch and wirv s • B-f.
C'Juntiy liqu'ji •R'-cLified spiiit (ii abiolnti nkuhol i i n pt \s'ieii uscdfoi manufacture of liquor or foi medicinal puipo?<s.
BlfudcJ countiy liquor . . . . .
fUlc R.i. ps.
2 5 . 0 0 p - 1 p . (Mlf l i t l l C o o per bulk l i t i r .
.1 00 p'"r bulk litn T 00 por pi oof liti c •2 ,50 p"r proof liiri , u,00 p-i bulk litre, in addition to the duty on euunlrj liquor.".
4 THE GAZETTE OF INDIA EXTRAORDINARY [PART II—SEC. 1]
6. (i) Notwithstanding any judgment, decree or order of any court or other authority, anything or any action done or taken or purported to have been done or taken under the principal Regulation, and the rules thereunder, before the date of promulgation of this Regulation shall be, and shall be deemed always to have been, as valid and effective as If such thing or action had been done or taken under the principal Regulation, as amended by this Regulation, and accordingly— Validation J ml "•MltTfE.
(a) any duty or fee levied, assessed or collected or purporting to have been levied, assessed or collected under the principal Reg^tion, and the rules thereunder, before the date of promulgation, of/this Regulation shall be deemed to have been validly ]e\^d~, assessed or collected in accordance with law;
(b) no suit or other proceeding shall be maintained or continued in any court or before any authority for the refund, and no enforcement shall be made by any court or other authority of any decree or order directing the refund, of any such duty or fee which has been so collected;
(c) recoveries shall be made in accordance with the provisions of the principal Regulation, and the rules thereunder, of all amounts which would have been collected as duties or fees under the principal Regulation by reason of the amendments made in the principal Regulation by this Regulation but which had not been collected.
Explanation.—-For the removal of doubts, it is hereby declared that no act or omission on the part of any person before the date of promulgation of this Regulation shall be punishable as an offence which would not have been so punishable if this Regulation had not been promulgated.
(2) The amendments made in the principal Regulation by this Regulation, and the provisions of sub-section (1) of this section, shall not apply to, or in relation to, any'case in which, under the order of the High Court, refund had been made before the date of promulgation of this Regulation of any duty collected under the principal Regulation and the rules thereunder.
ZAIL SINGH, President.
R. V. S. PERI SASTRI, Secy, to tlie Govt, of India.
MINTED BY • T ^ ~ - ^ E R A L MANAGEH, GOVERNMENT OP INDIA PRESS, MINTO ROAD NEW DELHI AND PUBLISHED BY THE CONTROLLER OP PUBLICATIONS, DELHI, 1 9 8 *