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(2) Notwithstanding anything contained in the Income Tax Acts, the regulations made thereunder or any assessment made (whether before or after the passing of this Act) in accordance with the said Acts or said regulations, no repayment of tax shall be made nor shall any credit be allowed to any person in respect of any overpayment of tax (whether paid by deduction or otherwise) suffered by him in respect of any relevant year, being an overpayment arising by virtue of the aggregation of the income of that person with the income of his spouse, unless, before the commencement of that relevant year, he had instituted legal proceedings to assert the unconstitutionality of the provisions of the Income Tax Acts purporting to authorise such aggregation.
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