The Tamil Nadu Sugar Cane Cess (Validation) Act, 1963

(1) This Act may be called the Tamil Nadu Sugarcane Cess (Validation) Act, 1963. (2) It shall be deemed to have come into force on the 1st day of March 1962.

(1) In this Act, unless the context otherwise requires,— 1) “Cess” means the cess payable under the Sugar Factories Control Act; 2) “Government” means the State Government; 3) “Sugar Factories Control Act” means the Tamil Nadu Sugar Factories Control Act, 1949 Tamil Nadu Act XX of 1949.

Notwithstanding anything contained in any judgment, or order of any court. no levy or collection of any by the Government under the sugar Factories Control during the period between the 1st day of March 1962 the 27th day of July 1962 (both days inclusive) shall deemed to be invalid or ever to have been invalid on ground only that such levy or collection was not in a accordance with law and such cess levied or collected purporting to have been levied or collected shall, all purposes, be deemed to be and to have always been validly levied or collected and accordingly,— (a) all acts, proceedings or things done or taken by the Government or any authority, officer or person in connection with the levy 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) no suit or other proceeding shall be maintained of continued in any court for the refund of any cess so paid; (c) no court shall enforce any decree or order directing the refund of any cess so paid; (d) any cess leviable under the Act during the period between the 1st day of March 1962 and the 27th day of July 1962 (both days inclusive) but not levied during the said period may be levied and collected in the manner provided under that Act.