India code link to Bengal Finance (Sales Tax) (Delhi Validation of Appointments and Proceedings) Act, 1971

ARRANGEMENT OF SECTIONS _________ SECTIONS 1. Short title. 2. Definitions. 3. Validation of certain appointments, assessments, etc. 4. Repeal and saving.

ACT NO. 20 OF 1971

[23rd June, 1971.]

An Act to validate appointments of certain officers under the Bengal Finance (Sales Tax) Act,

1941, as in force in the Union territory of Delhi and to validate proceedings taken by such

officers under that Act and the Central Sales Tax Act, 1956.

BE it enacted by Parliament in the Twenty-second Year of the Republic of India as follows:—

Short title.—This Act may be called the Bengal Finance (Sales Tax) (Delhi Validation of

Appointments and Proceedings) Act, 1971.

Definitions.—In this Act,—

(a) “Administrator” means the administrator of the Union territory of Delhi appointed by the

President under article 239 of the Constitution;

(b) “appointment” means appointment as—

(a) Commissioner of Sales Tax; or

(b) Additional Commissioner of Sales Tax; or

(d) Assistant Commissioner of Sales Tax; or

(e) Sales Tax Officer; or

(f) Assistant Sales Tax Officer; or

(g) Inspector.

3.Validation of certain appointments, assessments, etc.—Notwithstanding anything contained in

any judgment, decree or order of any court, tribunal or other authority,—

(a) no appointment of any person made or purporting to have been made under or for the

purposes of the Bengal Finance (Sales Tax) Act, 1941 (Bengal Act VI of 1941), as in force in the

Union territory of Delhi (hereinafter referred to as the principal Act) before the commencement of

this Act shall be deemed to be illegal or invalid or ever to have been illegal or invalid merely on the

ground that such appointment was not made in accordance with the provisions of section 3 of the

principal Act or on the ground that such appointment was not made under that section or on both

those grounds; and

(b) no assessment, re-assessment, levy or collection of any tax made or purporting to have been

made under the principal Act or under the Central Sales Tax Act, 1956 (74 of 1956), as the case may

be, before the commencement of this Act and no jurisdiction exercised, no order made and no other

act or proceeding or thing done or taken by, or before, a person referred to in clause (a) in relation to

such assessment, re-assessment, levy or collection shall be deemed to be illegal or invalid or ever to

have been illegal or invalid merely on the ground that such jurisdiction was exercised or such order

had been made or such other act or proceeding or thing had been done or taken by, or before, a person

whose appointment was not made in accordance with or under the provisions of section 3 of the

principal Act, and accordingly—

(i) all appointments made or purporting to have been made under or for the purposes of the

principal Act before the commencement of this Act shall, for all purposes, be deemed to be, and

to have been, made in accordance with law;

(ii) the jurisdiction exercised, orders made and all other acts, proceedings or things done or

taken by the Administrator or by a person whose appointment had been made as aforesaid or by

any other officer of Government or by any tribunal or other authority in connection with the said

appointments or in connection with the assessment, re-assessment, levy or collection of tax under

the principal Act or under the Central Sales Tax Act, 1956 (74 of 1956), as the case may be, shall,

for all purposes, be deemed to be and to have been exercised, made, done or taken in accordance

with law; and

(iii) no suit or other proceedings shall be maintained or continued in any court or before any

tribunal or other authority whatsoever on the ground that any such appointment was illegal or

invalid or any such jurisdiction, order or other act, proceeding or thing was not exercised, made,

done or taken in accordance with law.

Repeal and saving.—(1) The Bengal Finance (Sales Tax) (Delhi Validation of Appointments and

Proceedings) Ordinance, 1971 (7 of 1971), is hereby repealed.

(2) Notwithstanding such repeal, anything done or any action taken under the said Ordinance shall be

deemed to have been done or taken under this Act, as if this Act had commenced on the 18th day of May,

1971.