3. Validation

Where the Commissioner-General of Inland 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 tax calculated considering the provisions of this Act, during the period commencing from April 1, 2017 and ending on the date on which the certificate of the Speaker is endorsed in respect 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:

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