Vidhi Codex

The Madhya Pradesh Koyala Upkar (Manyata-karan) Adhiniyam, 1964

The Madhya Pradesh Koyala Upkar (Manyata-karan) Adhiniyam, 1964

General19646 sections

The Madhya Pradesh Koyala Upkar (Manyata-karan) Adhiniyam, 1964 is a validating legislation that legalizes taxes and cesses previously imposed on coal, coal dust, and coke by local mining authorities in the Chhindwara region of Madhya Pradesh. It applies to mining operators, coal producers, and local administrative bodies involved in the production, sale, and transport of coal. The law matters because it overturns adverse court judgments to ensure that cesses collected under past local notifications remain valid and uncollected fees can still be recovered. It prevents lawsuits seeking refunds of paid cesses while preserving taxpayers' rights to contest incorrect individual tax calculations.

Start reading →Read full ActSections
  1. 1. Short title
  2. 2. Definitions
  3. 3. Validation of cesses imposed
  4. 4. Board not debarred from varying the rate
  5. 5. Repeal
  6. Schedule. Schedule

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