4. Validation of levy and collection of taxes by certain Borough Municipalities in respect of Mills, Factories and connected buildings and lands and in respect of vacant lands.

§4

Summary

(1) Any house tax and any water tax levied or purported to be leaved, and collected, in respect of any Mills, Factories and buildings and lands connected therewith, or in respect of any vacant lands, under the Boroughs Act and rules made thereunder, at any time before the commencement of this Act shall be deemed to have been levied and collected by or under the Boroughs Act as amended by this Act; and accordingly notwithstanding anything in any judgment, decree or order of any Court any such house tax or water tax levied and collected shall, for all purposes, be deemed to be, and always to have been, validly levied and collected, and shall not be called in question merely on the ground that the tax was not levied on the basis of the annual letting value, or was levied on the basis of a uniform rate on the floor area, or that it was levied on the basis of capital value or a percentage on such value, or on the ground that any procedure laid down in the Boroughs Act or in the rules was not followed. (2) Anything done or any action taken, by or on behalf of any Borough Municipality or any officer of such Municipality, acting or purporting to act under the provisions of the Boroughs Act or any rules made thereunder, for or in connection with the levy or collection of the said taxes, shall be deemed for all purposes to have been validly done, or taken; and no suit or other legal proceedings whatsoever shall be entertained or continued in any Court on any or all of the grounds mentioned in sub-section (1).

(1) Any house tax and any water tax levied or purported to be leaved, and collected, in respect of any Mills, Factories and buildings and lands connected therewith, or in respect of any vacant lands, under the Boroughs Act and rules made thereunder, at any time before the commencement of this Act shall be deemed to have been levied and collected by or under the Boroughs Act as amended by this Act; and accordingly notwithstanding anything in any judgment, decree or order of any Court any such house tax or water tax levied and collected shall, for all purposes, be deemed to be, and always to have been, validly levied and collected, and shall not be called in question merely on the ground that the tax was not levied on the basis of the annual letting value, or was levied on the basis of a uniform rate on the floor area, or that it was levied on the basis of capital value or a percentage on such value, or on the ground that any procedure laid down in the Boroughs Act or in the rules was not followed. (2) Anything done or any action taken, by or on behalf of any Borough Municipality or any officer of such Municipality, acting or purporting to act under the provisions of the Boroughs Act or any rules made thereunder, for or in connection with the levy or collection of the said taxes, shall be deemed for all purposes to have been validly done, or taken; and no suit or other legal proceedings whatsoever shall be entertained or continued in any Court on any or all of the grounds mentioned in sub-section (1).

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