23. Validation

Any person who collects the Value Added Tax as provided for in this Act during any period commencing from

January 1, 2013 and ending on the date on which the Certificate of the Speaker in endorsed in respect of this Act, shall be deemed to have acted with due authority and such collection of tax shall be deemed to have been, and to be, validly made:

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 collected as provided for in this Act during such period.