 bill no 60 of 1966 thb delhi municii>al corporation (validation of electricity tax) bill, 1966a :, \  billto validate the imposition and collection of certain taxes on tht consumption or sate of electricity by the delhi municipal corporation be it enacted by parliament in the seventeenth year of the republic of india as follows:-1 this act may be called the delhi municipal corporation (vali- short title dation of electricity tax) act 1966 , 2 (1) notwithstanding ~mything contained in section 150 read validation ~  with su'b-section (2) of section 109 of the delhi municipal corpora- of levy tion act 1957 the resolution of the delhi municipal corporation collection, ~ dated the 24th june, 1959, passed under sub-section (3) of section tete • of ~m !"" 150 aforesaid, in so far as the said resolution relates to the deterconsump_ tion or sale of electricity mination of the rates &t which tax sl,all be leviable on the co"'-sumption or sale of eleetricitv shall be of'!'med to have bf'en passed in nc"clrdancf:' with 1;1\'' ;1!1rl th" ratf'~ ~df'('ifi('d i" the s~id r('<;olution in respect of tax on th'? consumption or sale of el"ctricity shall bp deemed to hi?, and to 1,:\\'(-' hpen the a('tual rat"s of the til';" under s th" sain act with piffle! on ann frnm the l:;t de'!\" f)f tu!v hj~9 r)~d lip to and inclusive of thr :3 1"t na\' of ~larch 19f1fl (2) notwithshnainq :,'l\,th;n r1 c()ll!:>;n,d in anv ;udgme"t, decrp£, or order of any court to the cnntrary all taxes on the consumption or s~ ie of electricity lpvjf'd or cl"ll1ect"d or purportinp, to have been to levipd 'or collected in ntjr"'tlance of thp resolution referred to in sub-section (1) shall fn r all '1l1tpos'?s be deemed to be, and to have always been validly lev'ed or colleeted and accordingly-(a) all acts, prl"lceeding!'= or things done or taken bv the delhi municipal cornoration or by any other authority in con- ts nection with the lev\' 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 again~t the government, the delhi muni- 20 eipal corporation or any person or nuthority whatsoever for the refund of any taxes so paid; and (c) no court shall ell force any decree or order directing the refund of any taxes so paid  statement of objects and reasonsby its resolution dated the 9th february, 19;)!1, till' delhi municipal corporation decided to levy a tax on the consumption and sale of electricity under sections 113(2) (d) and 150(1) of the delhi municipal corporation act this resolution was submitted under section 150 (2) of that act to the central government for its sanction and in conve'ying its sanction on the ,20th june, 1959, the government made certain modifications in the rates of tax on the assumption that its power to grant sanction to the proposals carried with it the power to make such modifications under ~,ection 150 (3) of the said act, the corporation passed a second resolution on the 24th june, 1959, to the effect that the rates of tax as sanctioned by government, should be the actual rates at which the tax would be , leviable with effect from the 1st july, 1959 the levy (if the electril\ city tax in terms of the second resolution was set aside by the punjab ,dli~h  c()uft·, tb~ co~,t held that in according sanction to the ~rst ,  rcso}ution ,of the corporation, the government had no power (, "  ' to modify or enhance the rates proposed by the corporation in that resolution and that the corporation in its second resolution could not adopt rates in excess of the rates detennined in the first resolution the court also held that the liability to pay the tax could commence only from the 1st april, 1960 ,2, the bill proposes to validate the levy of the tax by the cor-~<d01~atlion on the consumption or sale of electricity, in accordance ute rates specified in the afore-mentioned second resolution of ", corporation, with effect from the 1st july, 1959 and until the , of such rates in accordance with the provisions of the municipal corporation act these rates have been altered with effect from the 1st april, 1966 jaisukhlal hatlfi  a billt~ validate the imposition and collection of certain taxes on the conswnption or sale of electricity by the delhimuni cipal corporation ) " \' r;j        "                                  ,                                      ~ ;:  (shrijai sukh la! hathi,   minister of state in the   ministry of home affairs)~ 