Section 9 of the Amending Act declared that the provisions of section 9 of the Act would have effect and should be deemed always to have had effect in relation to the period commencing from January S, 1957 and ending with the date immediately preceding the date of commencement of the Amending Act as if section 9 of the Act also provided (a) that all the provisions relating to penalties (including provisions relating to penalties in lieu of prosecution for an offence or in addition to the penalties or punishment on conviction for an offence but excluding the provisions relating to matters provided for in sections 10 and 10A of the principal Act and the provisions relating to offences) of the general sales tax law of each State shall, with necessary modifications, apply in relation to (i) the assessment, re assessment, collection and enforcement of payment of any tax required to be collected under the principal Act in such State; and 214 (ii) any process connected with such assessment, reassessment, collection or enforcement of payment; and (b) that for the purposes of the application of the prosisions of such law, the tax under the principal Act shall be deemed to be tax under such law, Sub section (2) of section 9 of the Amending Act validated all actions taken in connection with the levy of penalties by declaring that notwithstanding anything contained in any judgment, decree or order of any court or tribunal or other authority, all penalties under the general sales tax law of any State imposed or purporting to have been imposed in pursuance of the provisions of section 9 of the Act and all proceedings acts or things taken or done for the purpose of, or in relation to the imposition or collection of such penalties before the commencement of the Amending Act should for all purposes be deemed to be and to have always been imposed.