Validation of levy and collection of land cess etc

No notwithstanding any thing in any judgement, decree or order of any Court or Tribunal or other authority to the contrary no levy and collection of land cess on royalty and seigniorage fee payable to Government shall be deemed to be invalid or ever to have become invalid by reason only of the fact that such levy and collection was made, when no provision for such levy and collection was made, and accordingly the levy and collection of land cess on royalty and seigniorage fee shall be deemed to have been levied and collected as if this Act was in force on the day on which the land cess on royalty and seigniorage fee was so levied and collected and accordingly,-

1. (a) no suit or other proceeding shall be maintained or continued in any court against the State Government or any person or authority whatsoever for the refund of the land cess on royalty and seigniorage fee; and
2. (b) no Court shall enforce any decree or order directing the refund of such land cess on royalty and seigniorage fee.