The Odisha Taxation (On Goods Carried by Roads or Inland Water-Ways) Validation Act, 1962

 
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The Orissa Taxation (On Goods Carried by Roads or Inland Water-Ways) 
Validation Act, 1962 
 
Act 18 of 1962 
 
 
 
 
 
 
 
 
Keyword(s): 
Bamboo, Boat, Goods, Jute, Kendu Leaves, Maund, Minerals and Mineral-
Ores, Motor Vehicle, New Industry, Registered Dealer, Trolley 
 
 
'[THEORISSA TAXATTON (ON GOODS 
CARRED BY ROADS OR INLAND 
' WATER- W AY S) VALIDATION 
ACT, 19621 
[Received the nssenl of the Gover~zor ort the 18th 
Sept em her 1 962, first prtblidt ed i?z mz e-.fruot-ditrary 
issue qf file Orissa Gazette, dafed the 18th 
Sep f e mber. 1962 ] 
AN ACT TO VALIDATE THE DRISSA TAXATION (ON 
GOODS CARRlED BY ROADS OR INLAND WATER- 
WAYS) ACT, 1959 
WHEREAS the Orissa Taation (on Gotjds 
orlssaAct carried by Roads or Inland Water-ways) Act, 1959, 
O' L959* bad been enacted without obtaining the previous 
sanction of the President of India as required 
under the provisions of Part XI11 of the Constitution 
of India; 
AM) WHEREAS in view of the recent decision 
af the Supreme Court, doubts have arisen regarding 
the validity of the said Act as amended from time 
to time and of the actions taken thereunder; 
AND WHEREAS it Is expedient that all such 
doubts be removed by validating the enactment of the 
said law as amended from time to time and the actions 
faken thereunder; 
AND WHEREAS previous sanction or the 
President of India has been obtained under the pro- 
viso to Article 304 (b) of the Constitution of India; 
It is hereby enacted by the Legislature of the State 
of Orissa in the Thirteenth Year of the Republic of 
India as follows :- 
1. (I) This Act may be called the Orissa Taxa- short tftla 
tion (on Goods carried by Roads or Inland Water- and extent- 
ways) Validation Act, 1962. 
(2) It extends to the whole of the State of Orissa. -- - 
For the statement of C b;ccis end Rcns! ns s~c Fris~a C;autlt ExIra 
ordinary, dated thc 17th Scptcmbcr 1962 (No. 485). 
SO0 THE Orussa TAXATION (ON GOODS [Or. Act 18 of 19621 
CARRIED BY ROADS OR INLAND WATER-WAYS) 
Validation of 2. Notwithstanding anything contained rn any 
the Orissa Tma,ion (on judgment, decree or order of any Court, the Orissa 
Goes Taxation (011 Goods carried by Roads or Inland 
by Water-ways) Act, 1959 as amended from time to oris= Act 7 Roads or 
Inland time with respect to which doubts have arisen in of 1959. 
Water-ways) 
Act, 1959. regard to its validity for not enacting the same with 
the previous sanction of the President of lndia as 
required under the provisions of Part XITI of the 
Constitution of India, shall be deemed to have been 
validly enacted from the date it came into force and 
all assessments made and all taxes imposed or realised 
or purporting to have been made, imposed or realised 
under the said Act shall, for all purposes, be deemed 
to be and to have always been validly made, imposed 
or realised and accordingly- 
(i) no suit or other proceedings shall be 
maintained or continued in any Court for 
the refund of any tax so paid; and 
(ii) no Court shall enforce any decree 
or order directing the refund of any tax 
so paid. 
Valid ation 3. All rules made, any liability incurred, any 
or acts dona. tax levied or realised, any reports furnished, any 
proceedings commenced, any notification published, 
any action taken or anything whatsoever done under 
the provisions of the said Act, shall be deemed to 
have been validly made, incurred, levied, realised, 
furnished, commenced, published, taken or done as 
if this Act had been in force at all relevant times. 

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