2.
(1) Subject to the provisions of sub-section (2), every power, duty and function conferred and imposed on, and assigned to, the Commissioner under the principal Act shall be deemed to have been, and to be, validly so conferred, so imposed and so assigned, and accordingly
| | (a) every relevant document submitted to the Commissioner, whether before or on or after the appointed date; and | | |
| | (b) every relevant act or thing done by, and all relevant proceedings held or taken by or before, the Commissioner in the matter of any such document, or in any other circumstances whatsoever, whether before or on or after the appointed date, | | |
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(2) Nothing in the provisions of sub-section (1) shall be deemed or construed to validate any relevant act or thing done by, or any relevant proceedings held or taken by or before, the Commissioner in the matter of any relevant document submitted to him, or in any other circumstances whatsoever, if, but only if, such act or thing, or such proceedings, was or were subsequently held by any court of competent jurisdiction to be invalid on the ground that any power, duty or function not having been validly conferred or imposed on, or assigned to, the Commissioner under the principal Act, the Commissioner had no jurisdiction to do such act or thing, or to hold or take such proceedings: |
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(3) Where any relevant act or thing done by, and any relevant proceedings held or taken by or before, the Commissioner prior to the appointed date in the matter of any relevant document is not validated by sub-section (1) by virtue of the operation of subsection (2), then, such document shall be deemed to be a relevant document submitted de novo to the Commissioner on that date, and accordingly any relevant act or thing may be done by, and any relevant proceedings may be held or taken by or before, the Commissioner de novo under the provisions of the principal Act as modified by this Act in the matter of such document. |
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