law: 3. Validation of levy, collection, etc., of taxes on certain types of vehicles.-
  (1) Notification II, No. TB2-14667/57/P.W., dated the 24th September, 1957, issued under sub-section (1) of section 3 of the principal Act, enhancing the rates of tax on certain vehicles, shall be deemed to have been issued under the principal Act, as amended by this Act, and to have come into force on the 1st day of October, 1957.
  (2) Notwithstanding anything contained in any judgment, decree or order of any court, all taxes levied or collected or purporting to have been levied or collected in pursuance of the notification referred to in sub-section (1) shall for all purposes be deemed to be, and to have always been, validly levied or collected, and accordingly-
  (a) all acts, proceedings or things done or taken by the Government or by any officer of Government or by any other authority in connection with the levy or collection of such taxes shall for all purposes be deemed to be, and to have always been, done or taken in accordance with law;
  (b) no suit or other proceeding shall be maintained or continued in any court against the Government or any person or authority whatsoever for the refund of any taxes so paid; and
  (c) no court shall enforce any decree or order directing the refund of any taxes so paid.