The Cess and Other Taxes on Minerals (Validation) Act, 1992

(1) This Act may be called the Cess and Other Taxes onMinerals (Validation) Act, 1992. (2) It extends to the whole of India. (3) It shall be deemed to have come into force on the 15th day of February, 1992.

(1) The lawsspecified in the Schedule to this Act shall be, and shall be deemed always to have been, as valid as if theprovisions contained therein relating to cesses or other taxes on minerals had been enacted by Parliamentand such provisions shall be deemed to have remained in force up to the 4th day of April, 1991. (2) Notwithstanding any judgment, decree or order of any court, all actions taken, things done, rulesmade, notifications issued or purported to have been taken, done, made or issued and cesses or other taxeson minerals realised under any such laws shall be deemed to have been validly taken, done, made, issuedor realised, as the case may be, as if this section had been in force at all material times when such actionswere taken, things were done, rules were made, notifications were issued, or cesses or other taxes wererealised, and no suit or other proceeding shall be maintained or continued in any court for the refund ofthe cesses or other taxes realised under any such laws. (3) For the removal of doubts, it is hereby declared that nothing in sub-section (2) shall be construedas preventing any person from claiming refund of any cess or tax paid by him in excess of the amount duefrom him under any such laws.

(1) The Cess and Other Taxes on Minerals (Validation) Ordinance, 1992(Ord. 7 of 1992) is hereby repealed. (2) Notwithstanding such repeal, anything done or any action taken under the said Ordinance shall bedeemed to have been done or taken under the corresponding provisions of this Act.