60. Validation

Any person who has collected the income tax as provided for in this Amendment Act during the period commencing from such dates as are specified in Column III of Table ‘B’ set out in this Amendment Act and ending on the date of commencement of this Amendment Act, shall be deemed to have acted with due authority and such collection shall be deemed, for all purposes, to have been, and to be, validly made and such person is hereby indemnified against all actions civil or criminal in respect of such collection.