NO.37 OF 1971 [ 14th August 1971] An Act to provide for validation of certain proceedings in relation to direct taxes and for atters connected there!ith. Comment" #he o$%ective of the Act is to provide for validation of certain proceedings in relation to direct taxes. &' it enacted $( )arliaent in the t!ent(*second (ear of the +epu$lic of ,ndia as follo!s"* 1.-hort title.*#his Act a( $e called the .entral &oard of /irect #axes 0validation of proceedings1 Act2 1971. 3.4alidation of certain proceedings.*Not!ithstanding an( %udgeent decree or order of an( court2 tri$unal or an( other authorit( no approval2 declaration2 deterination2 recognition2 direction2 instruction2 notification2 order or rule2 or other thing or actin given2 ade2 granted issued2 done or ta5en or purporting to have $een given2 ade granted2 issued2 done or ta5en $( the .entral &oard of /irect #axes2 constituted under the .entral &oards of +evenue Act2 1963 074 of 19631 in the exercise of the po!ers or the perforance of the duties entrusted to it $( the .entral 8overnent or $( or under na( la! 0not $eing the 'state /ut( Act2 1973 034 of 19731 1 shall $e deeed to $e invalid or ever to have $een invalid $( reason onl( of the fact that such approval2 declaration2 deterination2 recognition2 direction2 instruction2 notification2 order rule2 thing or action !as given2 ade granted2 issued2 done or ta5en $( the .hairan and other e$ers of the said &oard2 either singl( or %ointl(2 !ithout having $een validl( entrusted !ith the po!ers or duties in that $ehalf in accordance !ith the provisions of the aforesaid 1963* Act or the rules ade thereunder and accordingl(* 0a1 all acts2 proceedings or things done or ta5en in pursuance of such approval2 declaration2 deterination2 recognition2 direction2 instruction2 notification2 order rule2 thing or action shall2 for all purposes2 $e deeed to $e2 and to have al!a(s $een2 done or ta5en in accordance !ith la!9 and 0$1 no suit or other proceeding shall $e instituted or continued against the governent or an( person or authorit( !hatsoever on the ground that an( such act2 proceeding or thing !as not done or ta5en in accordance !ith la!.