s 10 Validation of collection of charge or penalty for late payment of fee or payment, etc.
10. Every amount collected before the date of commencement of the Statutes (Miscellaneous Amendments) Act 2008 as, or purportedly as —(a) a charge or penalty for the late payment of any fee or payment under this Act; or (b) interest on any outstanding amount of any such fee or payment or for any payment thereof by instalment, shall be deemed to be and always to have been validly collected, and no legal proceedings shall lie or be instituted or maintained in any court of law on account of or in respect of any such collection. [Act 4 of 2008 wef 01/04/2024]