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    <title>Validation of action taken under section 11A of Act 1 of 1944</title>
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    <description>Notices and actions under section 11A issued or taken during the period from 17 November 1980 until assent to the Finance Act, 2000 are retrospectively validated; duties levied, assessed or collected in that period are deemed valid, proceedings for refunds are barred where duties would have been validly collected, and recovery is mandated for duties not collected or wrongly refunded. The provision declares that no act or omission shall be punishable as an offence by reason of this validation if it would not have been punishable otherwise.</description>
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