Revenue or the Director - General of Customs as the case may be collects under the provisions of section 4 or section 5 respectively of the principal enactment, the levy calculated at the rate specified in section 3 of this Act, during the period commencing on January 1, 2011 and ending on the date of the coming into operation of this Act from a person to whom the provisions of this Act applies, such collection shall be, deemed for all purposes to have been, and to be, validly made, and the Commissioner - General of Inland Revenue and the Director - General of Customs , as the case may be, are hereby indemnified against all actions, civil or criminal in respect of such collection.