(1) The Himachal Pradesh Taxation (on Certain Goods Carried by Road) Act, 1991 is hereby repealed.
(2) Notwithstanding such repeal, anything done or any action taken (including any rule, notification, order issued) under the repealed Act shall, in so far as it is not inconsistent with the provisions of this Act, be deemed to have been done or taken or issued under the corresponding provisions of this Act.
SCHEDULE-I [See sub-sections (1) and (2) of section 3)] Sl.
No.
Particulars of the goods on which tax is leviable Rate of tax 1 2 3
1. Apples contained in the boxes upto 10 Kg. capacity 50 paise per box.
2 Apples contained in boxes of more than 10 Kg. and upto 20 Kg. capacity.
Rs. 1.00 per box.
3. Apples contained in any other packing or loose 50 paise per 10 kg. or part thereof.
4. Mangoes 50 paise per 10 kg. or part thereof.
5 Mandrin, Sweet Oranges including Kinnu 50 paise per 10 kg. or part thereof.
6 Apricots, Peaches, Plums 50 paise per 10 kg. or part thereof
7. Grapes 50 paise per 10 kg. or part thereof.
8. Bananas 50 paise per 10 kg. or part thereof.
9. Pears 50 paise per 10 kg. or part thereof.
10. All other fruits 50 paise per 10 kg. or part thereof.
11. Potatoes 25 paise per 10 kg. or part thereof
12. All other vegetables 25 paise per 10 kg. or part thereof.
14 THE HIMACHAL PRADESH TAXATION (ON CERTAIN GOODS CARRIED BY ROAD) ACT, 1999 1 [13 Forest produce:-
(a) Timber (Sawn, Hawkries, Dimdimas, logs, Ballies and Rough Axed of all sizes).
Rs. 45.00 per quintal.
(b) Khair wood (including rots or in any other form) Rs. 60.00 per quintal
(c) Fuel wood and Chil pulpwood Rs. 10.00 per quintal.]
2 [14. Seeds:
Seeds of all forest species like Deodar, Kail, Chil and broad leaved species Rs. 10.00 per 10 Kg.
or part thereof.]
3 [15. Other Forest Produce:
(i) Bhabar grass Rs. 5.00/- per quintal
(ii) Bamboo, Barberies, Emblica offcianale (Amla fruit), resin Rs. 2.00 per 10 Kg. or part thereof
(iii) Diescorea, Saussure lappa (Kuth), Reetha.
Rs. 4.00 per 10 Kg. or part thereof
(iv) Centiana Karu (Kaur), Jurinea Macrocephila (Dhoop) and Picrothiza carrosa (Kaur, Karu).
Rs. 5.00 per 10 Kg. or part thereof
(v) Juglansregia (Akhrot bark and fruit), Violserpens Violaodorata (Banafsha) and Chilgoza Rs. 10.00 per 10 Kg.
or part thereof 4 [(vi) Carum Carvi (Kala Zeera) and Katha (excluding Kutch).
Rs. 30.00 per 10 Kg.
or part thereof ]
(vii) Rauwolfia Serpantina (Rauwolfia) Rs. 75.00 per 10 Kg.
or part thereof.]
(viii) Merchella Esculents (Guchhie) Rs. 30 per 10 Kg. or
1. Item No. 13 substituted vide Notification No. EXN-F(1)1/94, dated 9 th December, 1999, published in the Rajpatra, Himachal Pradesh (Extra-ordinary), dated 15 th December, 1999, pp. 4535-4536.
2. Item No. 14 substituted vide Notification No. EXN-F(1)1/94, dated 9 th December, 1999, published in the Rajpatra, Himachal Pradesh (Extra-ordinary), dated 15 th December, 1999, pp. 4535-4536.
3. Item No. 15 substituted vide Notification No. EXN-F(1)1/94, dated 9 th December, 1999, published in the Rajpatra, Himachal Pradesh (Extra-ordinary), dated 15 th December, 1999, pp. 4535-4536.
4 Item No. (vi) substituted vide Notification No. EXN-F(1)1/94, dated 17 th January, .2002, published in the Rajpatra, Himachal Pradesh (Extra-ordinary), dated 19 th January, 2002, p. 3884.
THE HIMACHAL PRADESH TAXATION (ON CERTAIN GOODS CARRIED 15 BY ROAD) ACT, 1999 part thereof.
1 [(ix) Kutch . Rs. 1.70 per 10 kg. or part thereof.]
2 [16. (a) Bricks Rs. 45/- per thousand.]
3 [(b) Bajri Rs. 7.00 per ton.
(c) Sand Rs. 7.00 per ton.
(d) Other minerals (excluding Barytes, Shale and Rock Salt).
Rs. 7.00 per ton ]
17. Cement Rs.3/-per bag of 50 Kg.
4 [18 Brick bats Rs. 22/- per ton.]
5 [19 Clinker Rs. 70.00 per ton.
20.
Prepared explosive, safety fuses, detonating caps detonators and propellant powder.
Rs. 5.00 per Kg. Orpart thereof .]
6 [Explanation.- For the purposes of this Schedule ―Timber‖ means all wood whether cut up or fashioned or hollowed out for any purpose or not but excluding fuel wood.]
1 Item No. (ix) inserted vide Notification No. EXN-F(1)1/94, dated 17 th January, .2002, published in the Rajpatra, Himachal Pradesh (Extra-ordinary), dated 19 th January, 2002, p. 3884.
2 Item No. 16(a) substituted vide Notification No. EXN-F(11)4/98, dated 7th December, 1999 , published in the Rajpatra, Himachal Pradesh (Extra-ordinary), dated 9th December, 1999, pp. 4400.
3. Item No. 16(b), 16(c) and 16(d) substituted vide Not No. EXN-F(1)1/94, dated 9 th December, 1999, published in the Rajpatra, Himachal Pradesh (Extra-ordinary), dated 15th December, 1999, pp. 4535-4536.
4. Item No. 18 Item substituted vide Notification No. EXN-F(11)4/98, dated 7th December, , published in the Rajpatra, Himachal Pradesh (Extra-ordinary), dated 9th December, 1999, pp. 4400.
5. Items No. 19 and 20 substituted vide Notification No. EXN-F(1)1/94, dated 9 th December, 1999, published in the Rajpatra, Himachal Pradesh (Extra-ordinary), dated 15th December, 1999, pp. 4535-4536.
6. Explanation added vide Notification No. EXN-F(1)1/94, dated 9 th December, 1999, published in the Rajpatra, Himachal Pradesh (Extra-ordinary), dated 15th December, 1999, pp. 4535-4536.
16 THE HIMACHAL PRADESH TAXATION (ON CERTAIN GOODS CARRIED BY ROAD) ACT, 1999
SCHEDULE-II [See sub-section (3) of section 3] Sl No.
Particulars of the goods on which tax is leviable Period Rate of tax 1 2 3 4
1. Apples contained in boxes upto 10 kg. capacity.
From 17.7.76 onwards 50 paise per box.
2. Apples contained in boxes of more than 10 kg. and upto 20 Kg. capacity.
From 17.7.76 onwards Rs. 1.00 per box.
3. Apples contained in any other packing or loose.
From 17.7.76 onwards 50 paise per 10 Kg.
or part thereof.
4. Mangoes (i) From 17.7.76 to 21.8.85 25 paise per 10 Kg.
or part thereof.
(ii) From 22.8.85 onwards 50 paise per 10 Kg.
or part thereof.
5. Mandrin, Sweet Oranges including Kinnu.
(i) From 17.7.76 to 21.8.85 25 paise per 10 Kg.
or part thereof.
(ii) From 22.8.85 onwards 50 paise per 10 Kg.
or part thereof.
6. Apricots, Peaches, Plums (i) From 17.7.76 to 21.8.85 25 paise per 10 Kg.
or part thereof.
(ii) From 22.8.85 onwards 50 paise per 10 Kg.
or part thereof.
7. Grapes From 29.9.76 onwards 50 paise per 10 Kg.
or part thereof.
8. Bananas (i) From 29.9.76 to 21.8. 85 25 paise per 10 Kg.
or part thereof.
(ii) From 22.8. 85 onwards 50 paise per 10 Kg.
or part thereof.
9. Pears (i) From 29.9.76 to 21.8.. 85 25 paise per 10 Kg.
or part thereof.
(ii) From 22.8. 85 onwards 50 paise per 10 Kg.
or part thereof.
10. All other fruits From 22.8. 85 onwards 50 paise per 10 Kg.
or part thereof.
THE HIMACHAL PRADESH TAXATION (ON CERTAIN GOODS CARRIED 17 BY ROAD) ACT, 1999 Sl No.
Particulars of the goods on which tax is leviable Period Rate of tax 1 2 3 4
11. Potatoes contained in bags upto 40 Kg. capacity.
(i) From 29.4. 78 to 21.8. 85 50 paise per bag.
(ii) From 22.8. 85 to 7.4. 86 Rs. 1/- per bag.
12. Potatoes contained in bags of more than 40 Kg. and upto 80 Kg. capacity
(i) From 29.4. 78 to 21.8. 85 Rs 1/- per bag
(ii) From 22.8. 85 to 7.4.86 Rs. 2/- per bag.
13. (a) Potatoes contained in other Package or loose.
(i) From 29.4. 78 to 21.8. 85 50 paise per 40 Kg.
or part thereof.
(ii) From 22.8. 85 to 7.4.86 Rs. 1/- per 40 Kg. or part thereof.
(b) Potatoes From 8.4. 86 onwards 25 paise per 10 Kg.
or part thereof.
14. All other vegetables From 22.8. 85 onwards 25 paise per 10 Kg.
or part thereof.
15. Timber:
(a) Sawn and Hakrics (All sizes):
(i) Deodar, Sawn, Hakries, Dimdimas, rough axed (All sizes) From 29.4. 78 to
5.11. 78 Rs. 50/- Cum
(ii) Deodar, Walnut, Maple, Birdcherry, Betula species (Bhojpattar), Aesculus indica (Khanor).
From 6.11.78 onwards Rs. 50/- Cum.
(iii) Kail From 29.4.78 to
5.11.78 Rs. 40/- Cum.
(iv) Kail, Sal From 6.11.78 on wards Rs. 40/- Cum.
18 THE HIMACHAL PRADESH TAXATION (ON CERTAIN GOODS CARRIED BY ROAD) ACT, 1999 Sl No.
Particulars of the goods on which tax is leviable Period Rate of tax 1 2 3 4
(v) Chil From 29.4.78 onwards Rs. 35/- Cum.
(vi) Fir From 29.4.78 to
5.11.78 Rs. 35/- Cum.
(vii) Fir/Spruce From 6.11.78 onwards Rs.30/- Cum.
(viii) Hornbean (Khirkee) Ash From 6.11.78 onwards Rs. 75/-Cum.
(b) Logs (All sizes):
(i) Deodar From 29.4.78 to
5.11.78 Rs. 35/- Cum.
(ii)Deodar, Walnut, Maple, Birdcherry, Betula species (Bhojpattar), Aesculus indica (Khanor).
From 6.11.78 onwards Rs. 35/- Cum.
(iii) Kail From 29.4. 78 to
5.11.78 Rs. 28/- Cum.
(iv) Kail, Sal From 6.11. 78 onwards Rs. 28/- Cum.
(v) Chil From 29.4. 78 onwards Rs. 25/- Cum.
(vi) Fir From 29.4. 78 to
5.11. 78 Rs. 20/- Cum.
(vii) Fir/Spruce From 6.11. 78 onwards Rs.20/- Cum.
(viii) Hornbeam (Khirkee), Ash From 6.11. 78 onwards Rs. 52/-Cum.
(c) Ballies (All sizes):
(i) Deodar From 29.4. 78 onwards Rs. 25/-Cum.
(ii) Kail From 29.4. 78 to
5.11. 78 Rs. 20/- Cum.
(iii) Kail, Sal From 6.11. 78 onwards Rs. 20/- Cum.
THE HIMACHAL PRADESH TAXATION (ON CERTAIN GOODS CARRIED 19 BY ROAD) ACT, 1999 Sl No.
Particulars of the goods on which tax is leviable Period Rate of tax 1 2 3 4
(iv) Chil From 29.4. 78 onwards Rs. 18/- Cum.
(iv) Fir From 29.4. 78 to
5.11. 78 Rs. 15/- Cum.
(v) Fir/Spruce From 6.11. 78 onwards Rs. 15/- Cum.
(d) Khair:
(i) Chipped heartwood or billets of heartwood.
From 6.11.78 to
21.8.85 Rs. 10/- per quintal
(ii) Chipped heartwood or log form or roots or any other form.
(i) From 22.8.85 to 31.3.92 Rs. 50/- per quintal.
(ii) From 1.4.92 onwards Rs. 75/- per quintal
(iii) Khair wood with bark in billets or log form From 6.11.78 to
21.8.85 Rs. 5/- per quintal.
(iv) Khairwood with bark in billets or log form or roots or any other form.
(i) From 22.8.85 to
31.3.92 Rs. 25/- per quintal.
(ii) From 1.4.92 onwards Rs. 37.50 per quintal
(e) Fuel Wood (i) From 6.11.78 to
21.8.85 Rs. 0.75 per quintal.
(ii) From 22.8.85 onwards Rs. 10/- per quintal.
(f) Chil Pulpwood (i) From 6.11.78 to
21.8.85 Rs. 1/- per quintal.
(ii)22.8.85 onwards Rs. 10/- per quintal.
(g) Any other conifesious or broad leaved timber.
From 6.11.78 onwards Rs. 40/- Cum.
16. Seeds:
20 THE HIMACHAL PRADESH TAXATION (ON CERTAIN GOODS CARRIED BY ROAD) ACT, 1999 Sl No.
Particulars of the goods on which tax is leviable Period Rate of tax 1 2 3 4 Seeds of all forest species like Deodar, Kail, Chil and broad leaved species From 6.11.78 onwards Rs. 100/- per quintal.
17. Other Forest Produce:
(a) Bamboo
(i) From 29.4.78 to
21.8.85 Rs. 1.50 per quintal.
(ii) From 22.8.85 to 23.4.91 Rs. 5/- per quintal
(iii) From 24.4.91 onwards Rs. 10/- per quintal
(b) Katha (i) From 29.4.78 to
23.4.91 Rs. 150 per quintal.
(ii) From 24.4.91 to 10.12.92 Rs. 500/- per quintal
(iii) From 11.12.92 onwards Rs. 250/- per quintal.
(c) Resin (i) From 29.4.78 to
8.4.79 Rs. 12.50 per quintal
(ii) From 9.4.79 to
23.4.91 Nil
(iii) From 24.4.91 onwards Rs. 20/- per quintal.
(d) Diescorea (i) From 29.4.78 to
21.8.85 Rs. 14/- per quintal (Dry).
(ii) From 22.8.85 onwards Rs. 28/- per quintal.
(e) Barberies (i) From 29.4.78 to
21.8.85 Rs. 10/- per quintal (Dry).
(ii) From 22.8.85 onwards Rs. 20/- per quintal (Dry).
(f) Carum Carvi (Kalazeera).
(i) From 29.4.78 to
21.8.85 Rs. 200/- per quintal (Dry).
(ii) From 22.8.85 onwards Rs. 400/- per quintal
(dry) THE HIMACHAL PRADESH TAXATION (ON CERTAIN GOODS CARRIED 21 BY ROAD) ACT, 1999 Sl No.
Particulars of the goods on which tax is leviable Period Rate of tax 1 2 3 4
(g) Emblica offcianale (Amla Fruit)
(i) From 29.4.78 to
21.8.85 Rs. 2.50 per quintal (Dry).
(ii) From 22.8.85 to 23.4.91 Rs. 5/- per quintal(Dry).
(iii) From 24.4.91 onwards Rs. 10/- per quintal (Dry).
(h) Centiana Karu (Kaur)
(i) From 29.4.78 to
21.8.85 Rs. 25/- per quintal (Dry).
(ii) From 22.8.85 onwards Rs. 50/- per quintal (Dry).
(i) Jurinea Macrorephila (Dhoop)
(i) From 29.4.78 to
21.8.85 Rs.5/- per quintal (Dry).
(ii) From 22.8.85 to 23.4.91 Rs. 10/- per quintal (Dry)
(iii) From 24.4.91 onwards Rs. 50/- per quintal (Dry).
(j) Juglansregia (Akhrot bark and fruit)
(i) From 29.4.78 to
21.8.85.
Rs. 10/- per quintal (Dry).
(ii) From 22.8.85 to 23.4.91 Rs 20/- per quintal (Dry).
(iii) From 24.4.91 onwards Rs. 100/- per quintal (Dry).
(k) Merchella esculenta (Guchhie)
(i) From 29.4.78 to
21.8.85 Rs. 2,000/-per quintal (Dry).
(ii) From 22.8.85 to 25.4.89 Rs.4,000/- per quintal (Dry)
(iii) From 26.4.89
23.4.91 Rs.2,000/- per quintal (Dry).
(iv) From 24.4.91 to 31.5.91 Rs. 5000/- per quintal (Dry).
(v) From 1.6.91 onwards Rs. 3000/- per quintal (Dry).
(l) Picrothiza Karrosa (Kaur, Karu)
(i) From 29.4.78 to
21.8.85 Rs. 25/- per quintal (Dry).
22 THE HIMACHAL PRADESH TAXATION (ON CERTAIN GOODS CARRIED BY ROAD) ACT, 1999 Sl No.
Particulars of the goods on which tax is leviable Period Rate of tax 1 2 3 4
(ii) From 22.8.85 to onwards Rs. 50/- per quintal (Dry).
(m) Ranwolfia Serpantina (Rauwolfia
(i) From 29.4.78 to
21.8.85 Rs. 250 per quintal (Dry).
(ii) From 22.8.85 to 23.4.91 Rs. 500/- per quintal (Dry)
(iii) From 24.4.91 onwards Rs. 750/- per quintal (Dry).
(n) Saussurea Lappa (Kuth)
(i) From 29.4.78 to
21.8.85 Rs. 15/- per quintal (Dry)
(ii) From 22.8.85 onwards Rs. 30/- per quintal (Dry).
(o) Terminala chebula (Hara fruit).
(i) From 29.4.78 to
21.8.85 Rs. 10/- per quintal (Dry).
(ii) From 22.8.85 to 23.4.91 Rs. 20/- per quintal (Dry)
(iii) From 24.4.91 onwards Rs. 40/- per quintal (Dry).
(p) Violaserpens Violaodorata (Banfasha)
(i) From 29.4.78 to
21.8.85 Rs. 50 per quintal (Dry).
(ii) From 22.8.85 onwards Rs. 100/- per quintal (Dry).
(q) Reetha (i) From 29.4.78 to
21.8.85 Rs. 10/- per quintal (Dry).
(ii) From 22.8.85 onwards Rs. 40/- per quintal (Dry).
(r) Chillgoza (i) From 29.4.78 to
21.8.85 Rs. 75/-per quintal (Dry).
(ii) From 22.8.85 onwards Rs. 150/- per quintal (Dry).
(s) Terminalia belerica (Behra Fruit).
(i) From 29.4.78 to
21.8.85 Rs. 10/- per quintal (Dry).
(ii) From 22.8.85 to 23.4.91 Rs. 20/- per quintal (Dry) THE HIMACHAL PRADESH TAXATION (ON CERTAIN GOODS CARRIED 23 BY ROAD) ACT, 1999 Sl No.
Particulars of the goods on which tax is leviable Period Rate of tax 1 2 3 4
(iii) From 24.4.91 onwards Rs. 40/- per quintal.
(t) Bhabar grass (i) From 29.4.78 to
21.8.85 Rs. 0.50 per quintal (Dry).
(ii) From 22.8.85 to 23.4.91 Rs. 1/- per quintal (Dry).
(iii) From 24.4.91 onwards Rs. 5/- per quintal (Dry).
18. (a) Bricks (i) From 22.8.85 to
23.4.91 Rs. 25/- per thousand
(ii) From 24.4.91 onwards Rs. 30/-per thousand.
(b) Lime Stone (i) From 22.8.85 to
16.12.85 Rs. 10/ per ton.
(ii) From 17.12.85 to 30.4.88 Rs. 5/- per ton.
(iii) From 1.5.88.to
23.4.91 Rs. 10/- per ton.
(iv) From 24.4. 91 to 31.5.91 Rs. 50/- per ton.
(v) From 1.6. 91 onwards Rs. 25/- per ton.
(c) Bajri (i) From 22.8. 85 to 23.4. 91 Rs. 5/- per ton.
(ii) From 24.4.91 to 30.10.94 Rs. 10/- per ton.
(iii) From 31.10.
94 onwards Rs. 5/- per ton.
(d) Sand (i) From 22.8. 85 to 23.4.91 Rs. 5/- per ton.
(ii) From 24.4. 91 to 30.10. 94 Rs. 10/- per ton.
(iii) From 31.10.
94 onwards Rs. 5/- per ton.
24 THE HIMACHAL PRADESH TAXATION (ON CERTAIN GOODS CARRIED BY ROAD) ACT, 1999 Sl No.
Particulars of the goods on which tax is leviable Period Rate of tax 1 2 3 4
(e) Other minor minerals .(i) From 22.8. 85 to 23.4.91 Rs. 5/- per ton.
(ii) From 24.4. 91 onwards Rs. 10/- per ton.
19. Cement (i) From 22.8. 85 to 30.4.88 Rs. 1/ per bag of 50 Kg.
(ii) From 1.5. 88.to
23.4.91 Rs. 1.50/- per bag of 50 Kg..
(iii) From 24.4. 91 to 30.5. 94 Rs. 2/- per bag of 50 Kg.
(iv) From 31.5. 94 onwards Rs. 3/- per bag of 50 Kg.
20. Brick bats (i) From 24.4. 91 to 31.5.91 Rs. 20/- per ton.
(ii) From 1.6. 91 onwards Rs. 15/- per ton.
21. Clinker (i) From 23.9. 91 to 27.10. 94 Rs. 30/- per ton
(ii) From 28.10. 94 onwards Rs. 60/- per ton.
22. All types of yarn (excluding woollen yarn).
(i) From 31.5. 94 to 31.7. 94 Rs. 0.75 paise per Kg. or part thereof.
(ii) From 1.8. 94 onwards Rs. 0.20 paise per Kg. or part thereof.
23. Prepared explosives, safety fuses, detonating fuses, detonating caps, detonators and propellant powder.
From 31.5. 94 onwards Rs. 5/- per Kg. or part thereof.
Note.- In this Schedule the word ―onwards‖ shall mean the period ending on the day immediately before the appointed day.
________ THE HIMACHAL PRADESH TAXATION (ON CERTAIN GOODS CARRIED 25 BY ROAD) ACT, 1999 THE HIMACHAL PRADESH TAXATION (ON CERTAIN GOODS CARRIED BY ROAD) SECOND AMENDMENT ACT, 2012 ARRANGEMENT OF SECTIONS Sections:
1. Short title and commencement.
2. Amendment of section 4.
3. Amendment of section 4-A.
4. Amendment of section 5.
5. Substitution of section 9.
6. Amendment of section 15.
7. Validation and exemption.
________ THE HIMACHAL PRADESH TAXATION (ON CERTAIN GOODS CARRIED BY ROAD) SECOND AMENDMENT ACT, 2012 (Act No. 1 of 2013) 1 (Received the assent of the Governor on the 5 th January, 2013 and was published both in Hindi and English in the Rajpatra, Himachal Pradesh, dated
15.1.2013, P. 5958-5962.)
AN ACT further to amend the Himachal Pradesh Taxation (On Certain Goods Carried by Road) Act, 1999(Act No. 16 of 1999).
BE it enacted by the Legislative Assembly of Himachal Pradesh in the Sixty-third Year of the Republic of India as follows:—
1. Short title and commencement.—(1) This Act may be called the Himachal Pradesh Taxation (On Certain Goods Carried By Road) Amendment Act, 2012.
(2) Save as otherwise provided in this Act, sections 2 to 6 shall be deemed to have come into force on 5th day of October, 1999.
[Sections 2 to 6 incorporated in principal Act]
7. Validation and exemption.—(1) Notwithstanding anything contained in any judgment , decree or order of any court or other authority to the contrary, any assessment, levy or collection of any tax, on certain goods carried by road within the State (hereinafter in this section referred to as ―aforesaid tax‖), made or purporting to have been made or any action taken or anything done under the provisions of the Himachal Pradesh Taxation (On Certain Goods Carried by Road) Act, 1999 (Act No. 16 of 1999) (hereinafter in this section referred to as ―the said Act‖), at any time , on or after the 5th day of October, 1999 but before the commencement of this Act, shall be
1. Passed in Hindi by the Himachal Pradesh Vidhan Sabha. For Statement of Objects and Reasons see the Rajpatra, Himachal Pradesh, dated 31 st August, 2012, pp. 3320 and 3322-3223-3324.
26 THE HIMACHAL PRADESH TAXATION (ON CERTAIN GOODS CARRIED BY ROAD) ACT, 1999 deemed to be as valid and effective as if such assessment, levy or collection or action or thing had been made, taken or done under the provisions of this Act and accordingly-
(i) the aforesaid tax assessed, levied or collected or purporting to have been assessed, levied or collected under the provisions of the said Act before the commencement of this Act shall be deemed to be and always deemed to have been validly assessed, levied or collected in accordance with law;
(ii) no suit or other proceedings shall be maintained or continued in any court or before any authority for the refund of, and no enforcement shall be made by any court or authority, or any decree or order directing the refund of any such aforesaid tax which has been collected;
(iii) recoveries, if any, shall be made in accordance with the provisions of the said Act of all amounts which would have been collected thereunder as such aforesaid tax as if this Act had been in force at all material times; and
(iv) anything done or any action taken(including any rule or order made, notification issued or direction given or exemption granted or penalty imposed) under the said Act before the commencement of this Act shall be deemed always to have been validly done, taken or made in accordance with this Act.
(2) For the removal of doubts, it is hereby declared that –
(a) nothing in sub-section(1) shall be construed as preventing any person-
(i) from questioning, in accordance with the provisions of this Act, the assessment , levy or collection of the aforesaid tax; or
(ii) from claiming refund of the aforesaid tax paid by him in excess of the amount due from him under this Act;
and
(b) no act or omission on the part of any person, before the commencement of this Act, shall be punishable as an offence which would not have been so punishable as if this Act had not come into force.
_____________