Anything done or any action taken or purporting to have done or taken (including any 600 notices or orders issued and all proceedings held for the levy, assessment, reassessment, revision of assessment and collection of tax or amount purported to have been collected by way of tax) in relation to such levy, assessment or collection under the provisions of the principal Act before the publication of this Ordinance shall be deemed to valid and effective as if such levy, assessment or collection or action or thing had been made taken or done under the principal Act as amended by this Ordinance and accordingly,-
(a) all acts, proceedings or things done by any Authority in connection with the levy assessment, or collection of such tax shall, for all purposes be deemed to be and to have been always been made done or taken in accordance with the law;
(b) no suit or proceedings shall be maintained or continued in any court or tribunal or before any authority for the refund of any such tax; and
(c) no court shall enforce any decree or order directing the refund of any such tax.
T. N. CHATURVEDI GOVERNOR OF KARNATAKA By Order and in the name of the Governor of Karnataka M.R. HEGDE Secretary to Government, Department of Parliamentary Affairs and Legislation.