4. Validation

Any person or body of persons who charged or collected the semi-luxury dual purpose motor vehicle levy, in respect of a light truck, as provided for in the principal enactment during the period commencing from January 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 acted with due authority and such charge or collection shall be deemed to have been 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 such levy charged or collected during such period.