[Act No. 14
of 1970] [16th
February, 1970] An Act to validate the recovery of tax within the limits of, the Umaria
Municipality. Be it enacted by the Madhya
Pradesh Legislature in the Twentieth Year of the Republic of India as follows:- This Act may be called the
Umaria Nagarpalika (Kar-Vidhimanyatakaran) Adhiniyam, 1970. In this Act, unless the context
otherwise requires, (a)
"Act" means the Madhya
Pradesh Municipalities Act, 1961 (No. 37 of 1961); (b)
"Municipal Council"
means the Municipal Council Umaria in Shahdol district; (c)
"Rules" means the
Umaria Municipality Octroi (Assessment, Collection and Refund) Rules, 1966; (d)
"Tax" means octroi tax
imposed by Municipal, Council under clause (v) of sub-section (1) of section
127 of the Act. Notwithstanding anything
contained in sub-section (7) of section 129 of the Act, the imposition of tax
by the Municipal Council in the whole of the Umaria Municipality sanctioned by
the State Government under Local Self Government (Urban) Department
notification No. 132-XVIII-U-I, dated the 1st April, 1966 shall be and shall
always be deemed to have been effective with effect from the 15th September,
1966 as if the Municipal limits were the octroi limits for the purposes of the
Rules till fixation of such limits by bye-laws as required by rule 2 of the
said Rules. (1)
Notwithstanding anything
contained in the Act, Rules or any judgment, decree or order of any court the
tax imposition where of has been declared to be effective with effect from the
15th September, 1966 by section 3 shall, for all purposes be deemed to be and
to have always been validly imposed assessed or collected within the limits of
the Umaria Municipality from the date aforesaid and accordingly:- (a)
all acts or things done or
proceedings taken by the Municipal Council or by any other authority in connection
with the imposition, assessment or collection of the said tax shall for all
purposes be deemed to be and to have always been done or taken in accordance
with law and shall not be called into question in any court merely on the
ground that the provisions of sub-section (7) of section 129 of the Act were
not complied with or that the octroi limits were not fixed by bye-laws as
required by rule 2 of the Rules. (b)
no suit or other proceedings
shall be maintained or continued in any court against the Municipal Council or
any person or authority whatsoever for the refund of any tax so paid; (c)
no court shall enforce any
decree or order directing the refund of any tax so paid. (2)
For the removal of doubt, it is
hereby declared that nothing in sub-section (1) shall be construed as
preventing any person from claiming refund of the tax paid by him in excess of
the amount due from him. Nothing in this Act, shall be
construed so as to debar the Municipal Council from varying the rates of tax in
accordance with the provisions of the Act. The Umaria Nagarpalika
(Kar-Vidhimanyatakran) Adhyadesh, 1969 (No. 18 of 1969) is hereby repealed.THE UMARIA NAGARPALIKA (KAR
VIDHIMANYA TAKARAN) ADHINIYAM, 1970
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