section 3
Validation of cesses imposed
The Madhya Pradesh Koyala Upkar (Manyata-karan) Adhiniyam, 1964General19646 sections
Statutory text
- (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.
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