Section 7: Validation of levy, assessment, collection and recovery of taxes by Khetari Municipality.

Notwithstanding anything contained in any judgment, decree, order or direction of any court, no tax levied, assessed, or collected and recovered or purporting to have been levied, assessed, collected and recovered in respect of local areas bearing Khasra Nos. 20, 21 and 1082 of revenue village Khetari, District Jhunjhunu by the Khetari Municipality under the provisions of the Rajasthan Municipalities Act, 1959 and the rules made thereunder, on the basis of treating or deemed inclusion or deemed existence always of the aforesaid local area part of its municipal areas at any time before the commencement of this act shall be deemed to have been invalidly levied, and sessed. collected or recovered by reason of the levy, assessment and collection and recovery being based on the non-inclusion of the aforesaid local areas within its municipal areas and not being based on the inclusion of such local areas within its municipal area and the levy, assessment and collection of tax made at any time prior to the commencement of this Act, shall be valid and shall be deemed always to have been valid and shall not be called in question merely on the ground that the levy. assessment, collection and recovery of the tax by Khetari Municipality on the basis of non-inclusion of the aforesaid local area within its municipal areas was not authorised by law : and accordingly any tax. in respect of the aforesaid local areas leviable by Khetari Municipality considering them to be part of its municipal area at any time under the Rajasthan Municipalities Act, 1959 (Rajasthan Act No. 38 of 1959) prior to the commencement of this Act, May be so levied, assessed, collected and recovered by Khetari Municipality in accordance with the provisions of Rajasthan Municipalities Act, 1959 (Rajasthan Act No. 38 of 1959) and the rules made thereunder.