 ' i  the bengal ifinancb (sales tax) (delhl valida- tion of appointments : and proceedings) bill, i971 abill i' 'to ," - i - ~o validate appointments of certain officers 'il:n4er the bengal ~nance (sales tax) act, 1941, as in force in the union territory of delhi and to validate proceedings taken by such ofjicers under that act and the central sales tax act, 1956 ' ; ~ it (macted by parliament in the twenty-second year of the republic of india as follows:-1, this act may be called the bengalfinance (sales tax) (delhi short title validation of appointments and proceedings) act, 1971 2 in this act,-5 deflnition& , ' (a) "ad~inis4"at9r~~ means the a<ilninistrator of the union te,j:"r~tory ~f delhi appointed by the president under article 239 'c1f the constitution; , 1 (b) "appointment" means appointment as-10 (a) commissioner of sales tax; or  ( ~ (b) additional commissioner of sales tax; or (c) deputy commissioner of sales tax; or (d) assistant commissioner of sales taxi or (e) sales tax oftlcer; or (f) assistant sales tax ofticer; or (g) inspector s 3 jnotwithstanding anything contained in any judgment, decree or ordert,of any court, tribunal or other authority-(a) no appointment of any person made or purporting to have been made under or for the purposes of the bengal finance (sales validation of certain appointments assessments etc tax) act, 1941, as in force in the union teltitory of delhi (herein- io bengal act after refelted to as the principal act) before the commencement of vi of iim1 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 15 under that section or on both those grounds; and (b) 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, as the case may be, before the 74 of 1956 commencement of this act and no jurisdiction exercised, no order 20 made and no other act or proceeding or thing done or taken by, or before, a person referred to in clause ca) in relation to such assessment, re-assessment, levy or collection shall be deemed to be illegal or invalid or ever to have been illegal or invalid merely on the ground that such jurisdiction was exercis'ed or such order had 25 been made or such other act or proceeding or thing had been done or taken by, or before, a person whose appointment was not made in accordance with or under the provisions of section 3 of the principal act and accordingly-(i) all appointments made or purporting to have been made 30 under or for the purposes of the principal act before the commencement of this act shall, for all purposes, be deemed to be, and to have been made in accordance with law; (ii) the jurisdiction exercised, orders made and all other acts, proceedings or things done or taken by the administrator 35 or by a person whose appointment had been made as aforesaid or by any other officer of government or by any tribunal or other authority in connection with the said appointments or in connection with the assessm'ent, re-assessment, levy or collection of tax under the principal act or under the central sales tax 40 act, 1956, as the case may be, shall, for all purposes, be deemed '74 of in8 to be and to have been exercised, made, done or taken in accordance with law; and (1ii) no suit or other proceedings shall be maintained or continuedin any court or before any tribunal or other authority 45 whataoever on the ground that any such appointment was illegal or invalid or any such jurisdiction, order or other act, proceeding or thing was not exercised, made, done or taken in accordance with law  • (1) the bengal finance (sales tax) (delhi validation of appoint-repeal and 7 of 1971 s ments and proceedings) ordinance, 1971, is hereby repealed savin, (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 section 3 of the bengal finance (sales tax) ':aet,"!1kl ' as : in force in !,be unio~ terri,t~ry of ~lhi, f~uir~~ _ ~hat fq~, ca~~~, out ~~~ purposes 'af'" mt 'uuf'lt 'go~riior's1wl'appoint a comnnssioner of sales tax, together with 'such oilier persons 'to 'assist 'him, as lhe it' governor thinks \8t however, ''ieveial''oflcers'fbr '8li8fbtirig :the 'c!btrlit1~sicmer of sales ,tax were-ilppointed not'tjftder the said ~tlbn ~'but witlt!r'the servicerales -though these oers ~re 'lnlbl~uently"ppdfnted 'with retrospective effect by the l t governor under section 3 their a~btt­ments are not in accordance with that section as it does not permit any appointment with retrospective effect 2 in a writ petition filed before the delhi high court, the delhi woollen mills challenged one such appointment together with the action taken by the officer so appointed the petition is now pending before the high court the bengal finance (sales tax) (delhi validation of appointments and proceedings) ordinance, 1971, was, therefore promulgated by the president on the 18th may, 1971, to validate the appointments of the affected officers aad the proceedings taken by such oftlcers under the aforesaid bengal act and the central sales tax act, 1956 3 this bill seeks to replace the said ordinance by an act of parliament k r ganesh new delhi; the 24th may, 1971  president's recommendation under articles 117 and 274 of the constitution of india[copy of letter no' 2614171-st, dated the 27th may, 1971 from shri k r ganesh, minister of state in the ministry of finance (vitta mantralaya men rajya mantri) to the secretary, lok sabha,] the president, having been apprised of the subject matter of the bengal finance (sales tax) (delhi validation of appointments and proceedings) bill, 1971, has been pleased to recommend, in pursuance of clllute (1) of article 117 and clause (1) o~ article 274 of the constitution of india, the introduction of the bill in the lok sabha  a billto validate appoinunents of certain officers under the bengal finance (sales tax) act, 1941, as in force in the union torritol'y of delhi and to validate proceedings taken by such officers under that act and the central sales tax act, 196(; [sltr; k r ganesh, minister of state in the ministry of finance (vitla mantralaya men rczjya manlri)] 