, any issue price (which includes excise duty also) has been collected or recovered from the licensee in respect of short drawn 521 or undrawn minimum guaranteed quantity of arrack in pursu ance of rule 15 of the A.P. Excise (Arrack Retail, Vend and Special conditions of Licences) Rules, 1969, by deducting such price from the advance money paid by the licensee, then, notwith standing anything contained in any judgment, decree or order of any court, tribunal or other authority to the contrary, the price so col lected or recovered shall be deemed to be and shall be deemed always to have been validly collected or recov ered as consideration for the grant of lease or licensee or both to the lessee or licen see for the exclusive privi lege in respect of sale of liquor in accordance with the provisions of the principal Act as amended by this Act as if the amendments made to the principal Act by a sections 2 and 3 of this Act had been in force at all material times and accordingly (a) all acts, proceedings or things done or taken by the State Govt.or by any officer of the State Govt.