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

This Act may be called the Madhya Pradesh Koyala Upkar (Manyata-karan) Adhiniyam, 1964).

In this Act unless the context otherwise requires, (a) "Board" means the Independent Mining Local Board, Chhindwara, constituted under the Central Provinces Local Self Government Act, 1920 (IV of 1920), and its successor body, the Janapada Sabha, Chhindwara, constituted under the Central Provinces and Berar Local Government Act, 1948 (XXXVIII of 1948); (b) "Cess" means a cess imposed by the Independent Mining Local Board, Chhindwara, or its successor body, on coal, coal dust or coke, from time to time, as the case may be, produced or manufactured at the mines, sold for export outside the State, or sold otherwise than for export by rail within the territorial jurisdiction of the said Board; (c) "Enactment" means the Central Provinces Local Self Government Act, 1920 (IV of 1920), or the Central Provinces and Berar Local Government Act, 1948 (No. XXXVIII of 1948), as the case may be, and rules made thereunder.

1. (1) Notwithstanding anything contained in any judgement, decree or order of any Court, all cesses imposed, assessed or purported to have been imposed, assessed or collected by the Board in pursuance of the notifications/notices specified in the Schedule shall, for all purposes, be deemed to be, or to have always been, validly imposed, assessed or collected as if the enactment under which they were so issued stood at all material times so as to empower the Board to issue the said notifications/notices and accordingly:-(a) all acts, proceedings or things done or taken by the Board or by any officer of the Board in connection with the imposition, assessment or collection of such cess shall, for all purposes, be deemed to be and to have always been done or taken in accordance with law: (b) cess imposed or assessed in pursuance of the said notifications/notices before the 20th day of May, 1964 but not collected before such date may be recovered (after assessment of the cess where necessary) in the manner provided therefor: (c) no suit or other proceeding shall be maintained or continued in any Court against the Board or a person or authority whatsoever for the refund of any cess so paid; (d) no Court shall enforce any decree or order directing the refund of any cess so paid. (2) For the removal of doubts, it is hereby declared that nothing in sub-section (1) shall be construed as preventing any person (a) from questioning in accordance with the provisions of the enactment, the assessment of such cess for any period, (b) for claiming refund of the cess paid by him in excess of the amount due from him under the enactment and provisions of the relevant law for the time being in force.

Nothing in this Act shall be construed so as to debar the Board from varying the rate of cess in accordance with the provisions of the relevant law for the time being in force.

The Madhya Pradesh Koyala Upkar (Manyatakaran) Adhyadesh, 1964 (5 of 1964) is hereby repealed.

1. Notification, dated the 22nd December 1943, issued under clause (b) of rule 6 of the Rules made under clause (xvi) of sub-section (1) of section 79 of the Central Provinces and Berar Local Self Government Act, 1920 (IV of 1920), and published in Part III of the "Central Provinces and Berar Gazette" dated the 10th March 1944, at page 866, under the signature of Shri S. N. Lokras, Hony. Secretary, I.M.L.B. 2. Notification, dated the 29th July 1946 issued under clause (b) of rule 6 of the rules made under clause (xvi) of sub-section (1) of section 79 of the Central Provinces and Berar Local Self Government Act, 1920 (IV of 1920), and published in Part III of the "Central Provinces and Berar Gazette", dated the 11th October 1946, at page 350, under the signature of Shri S. N. Lokras, Hony. Secretary, I.M.L.B. 3. Notification No. 204-A, dated the 19th July 1947 published in Part III of the "Central Provinces and Berar Gazette", dated the 25th July 1947, at page 406, under the signature of Shri S. N. Lokras, Hony. Secretary, I.M.L.B.