Assam Taxation Laws Validation Act, 1961

No: 16 Dated: May, 15 1961

THE ASSAM TAXATION LAWS VALIDATION ACT, 1961

[Act No. 16 of 1961]

    An Act to validate certain taxation laws of the State of Assam.

    Whereas the Assam Taxation (on goods carried by roads or inland water-ways) Act, 1954 (Assam Act XIII of 1954.) has been declared invalid and unconstitutional by the Supreme Court of India for not enacting the same with the previous sanction of the President of India as required under the provisions of Part XIII of the Constitution of India;

    And whereas in view of the said judgment of the Supreme Court doubts have arisen regarding the validity of certain taxation laws of the State of Assam and of actions taken thereunder;

    And whereas it is expedient that all such doubts should be removed by validating the enactment of the said laws and the actions taken thereunder;

    And whereas previous sanction of the President of India has been obtained under proviso to Article 304(6) of the Constitution of India;

    It is hereby enacted in the Twelfth Year of the Republic of India as follows:--

1. Short title, extent and commencement:-  (1) This Act may be called the Assam Taxation Laws Validation Act, 1961.

(2) It extends to the whole of the State of Assam.

(3) It shall come into force at once.

2. Validation of taxation laws:- Notwithstanding anything contained in any judgment, decree or order of any Court, all the taxation laws as mentioned in column (1) of the Schedule with respect to which doubts have arisen with respect to their validity for not enacting these with the previous sanction of the President of India as required under the provisions of Part XIII of the Constitution of India shall be deemed to have been validly enacted with effect from the date these came into force as noted against each in column (2) of the Schedule and all taxes imposed or realised or purporting to have been imposed or realised under the said laws shall for all purposes be deemed to be and to have always been validly imposed or realised and accordingly--

(i) no suit or other proceeding shall be maintained or continued in any court for the refund of any taxes so paid; and

(ii) no court shall enforce any decree or order directing the refund of any taxes so paid.