The Kerala Elctricity (Validation) Act, 1965 (President's Act 3 of 1965)

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THE KERALA ELECTRICITY DUTY (VALIDATION) 
ACT, 1965 
(President's Act, 3 of 1965) 
' 
CONTENTS • 
Preamble. . . 
Sections-
!. Short title and commencement. 
2. Definitions. 
3. Validation of levy and collection of duty on sales of electrical 
energy. 
.. 
' . ·- . 
THE KERALA ELECTRICITY DUTY (VALIDATION) * 
ACT, 1965 
(No.3 of 1965) 
Enacted by the President in the Sixteenth Year of the Republic 
of India; 
An Act to vall date the levy and collectzon of duty on sal~s of eli'Ctrical me~gy under 
the Trava11core-Cochin. Electricity Duty Act, 1950. 
In exercise ef the powers conferred by section 3 of the Kerala State 
Legislature (Delegation of Powers) Act, 1965 (12 of 1965), the President 
is pleased to enact as follows : 
1. 5hort title and commencement.-( l) This Act may be called the 
Kerala Electricity Duty (Validation) Act, 1965. 
(2) It shall come into force at once. 
2. Deji11itions.-In this Act,-
(a) "duty" means the duty on sale of electrical energy ; 
(b) "repealed Act " means the Travancore-Cochm Electricity 
Duty Act, 1950 (Travancore-Cochin Act IV of 1950), repealed by 
section 16 of the Kerala Electricity Duty Act, 1963 (Kerala Act 23 of 
1963). 
• Publrshcd m the Kcrala Gazette Extraordmary No 61, dated the 14th July, 
1965, 
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3. Validation of levy and col/rction of duty on sales of electrical 
energy.-( l) Notwithstanding any judgment, decree or order of any 
court, all duties levied or collected or purporting to have been levied 
or collected under the repealed Act and the rules made thereunder 
before the 15th day of April, 1963, shall be deemed to have been validly 
levied or collected in accordance with law as if the provisions of the 
repealed Act and of the rules made thereunder, in so far as such provi­
sions relate to the levy and collection of such duty had been included 
in, and formed part of, this section and this section had been in force 
at all material times when such duty was lev1ed or collected ; and 
accordingly,-
(a) no suit or other proceeding shall be maintained or con­
tinued in any court for the refund of any duty paid under the repealed 
Act and the rules made thereunder ; . 
(b) no court shall enforce a decree or order directing the 
refund of any duty paid under the repealed Act and the rules made 
thereunder ; and 
(c) any duty levied under the repealed Act and the r'ules made 
thereunder before the 15th day of April, 1963, but not collected, may 
be recovered in the manner provided under the repealed Act and the 
rules made thereunder. 
(2) For the removal of doubts, it is hereby declared that nothing 
in sub-section (1) shall be construed as preventing any person from 
claiming refund of any duty paid by him in excess of the amount due 
from him under the repealed Act and the rules made thereunder. 

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