Section 2. Application of Act XXXII of 1934 as amended from time to time, and validation of duty levied and collected.

The Indian Tariff Act, 1934 (XXXII of 1934), shall be deemed always to have had effect in the said areas subject, at any particular time to the same amendments as it was generally subject to in British India at that time, and all notifications issued under the said Act shall be deemed always to have been operative in the said areas as they have been generally operative in British India ; and no duty levied and collected at any time within the said areas shall be deemed to have been invalidly levied and collected by reason only of the fact that at the time of such levy and collection any particular amendment of the said Act had not been applied to the said areas or any notification issued under the said Act was not operative therein.