2. Declaration of proper constitution and validation.-
(1) Notwithstanding anything to the contrary contained in any enactment, law or rule or in any judgment, decree or order of any Court,-
(a) all municipal boards constituted before, and functioning as such at the commencement of this Act shall be deemed always to have been properly constituted and to have had legal existence since the date of their constitution,
(b) in cases where the limits of their jurisdiction have been defined, the limits of the jurisdiction of each such board shall always be deemed, from the date of such definition, to have been the limits as so defined irrespective of whether or not a formal declaration in respect of such definition has been made,
(c) in cases where such limits have not been defined, the limits of jurisdiction of each such board shall always be deemed, from the date of its constitution till the date of any such subsequent definition, to have been the same as the recorded limits of the town after which the Municipalty is named or, as the case may be, for which such board was constituted,
(d) all taxes levied and recovered by such Municipal Boards within the aforesaid limits shall be deemed always to have been law. fully levied and recovered in pursuance of their statutory tax- ing powers, and
(e) all rules and bye-laws made and other actions taken by any com- petent authority in the exercise of its statutory powers shall be deemed always to have been lawfully made and taken, as the case may be, and to be operative and in full force within the aforesaid limits,
EXPLANATION. The expression "recorded limits of a town" means the limits of that town as recorded in revenue records.
(2) No such tax, rule, bye-law or other action shall be liable to be called in question nor shall be propriety or otherwise of the constitution of any Municipal Board or of the definition of its limits of jurisdiction as stated in sub-section (1) shall be challenged in any court on the ground of any error. omission or defect of form, procedure or publication.