62. Validation and Indemnity

The amount of tax charged or collected from any person by or on behalf of the Commissioner-General prior to the date of commencement of this Act, by virtue of the application of any provision of this Act, shall be deemed to

Inland Revenue (Amendment)

have been validly charged and levied by the Commissioner-General or by such person who charged and levied such tax on behalf of the Commissioner-General, and the

Commissioner-General and such other person is hereby indemnified from any action, civil or criminal, in respect of the charging or collection of such tax