41. Validation

The amount of tax charged or collected from any person by or on behalf of the Commissioner - General, by virtue of the application of any provision of this Act, during the period commencing on April 1, 2013 and ending on the date on which the certificate of the Speaker is endorsed in respect of this Act, shall be deemed to have been validly and lawfully charged or collected under this Act by the

Commissioner - General or by such person who charged or collected such tax on behalf of the Commissioner - General:

Provided that the aforesaid provisions shall not affect any decision or order made by any Court or any proceedings pending in any Court in respect of any tax charged or collected during such period.