22. Indemnity

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

December 31, 2010, and ending on the date of the coming into operation of this Act, shall be deemed to have acted with due authority and such collection shall be deemed to have been, and to be, validly made and such person is hereby indemnified against all actions civil or criminal, in respect of any such collections.