BENGAL FINANCE (SALES TAX) (DELHI VALIDATION OF APPOINTMENTS AND PROCEEDINGS) ACT, 1971

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: --

S.1 Short title

This Act may be called the Bengal Finance (Sales Tax) (Delhi Validation of Appointments and Proceedings) Act, 1971.

S.2 Definitions

In this Act,--

• "Administrator" means the administrator of the Union territory of Delhi appointed by the President under article 239 of the Constitution;
• "appointment" means appointment as--
  • Commissioner of Sales Tax; or
  • Additional Commissioner of Sales Tax; or
  • Deputy Commissioner of Sales Tax; or
  • Assistant Commissioner of Sales Tax; or
  • Sales Tax Officer; or
  • Assistant Sales Tax Officer; or
  • Inspector.

S.3 Validation of certain appointments, assessments, etc.

Notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority,--

• 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
• 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
  

S.4 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Bengal Finance (Sales Tax) (Delhi Validation of Appointments and Proceedings) Ordinance, 1971 (7 of 1971), is hereby repealed.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.