[ACT No.16 of 1992]
[4th April 1992]
An Act to validate the imposition and collection of ceases and certain other taxes on minerals under certain State laws
Be it enacted by Parliament in the Forty-third Year of Republic of India as follows:-
2. Validation of certain state laws and actions taken and things done there under.
(1) The laws specified in the Schedule to this Act shall be and shall be deemed always to have been as valid as if the provisions contained therein relating to ceases or taxes on minerals had been enacted by Parliament and such provisions shall be deemed to have reminded in force up to the 4th day of April 1991.
(2)Notwithstanding any judgment decree or order of any court all actions taken things done, made notifications issued or purported to have been taken done, made or issued and ceases or other taxes on minerals realized under any such laws shall be deemed to have been validly taken done made issued or realized as the case may be as if this section had been in force at all material times when such actions were taken things were done, rules were made, notifications were issued or ceases or other taxes were realized and no suit or other proceeding shall be maintained or continued in any court for the refund of the ceases or other taxes realized under any such laws.
(3)For the removal of doubts it is hereby declared that nothing in sub-section (2) shall be construed as preventing any persons from claiming refund of any Cess or tax paid by him in excess of the amount due from him under any such laws.
3. Repeal and savings.
(1) The Cess and other taxes on mineral (validation) Ordinance 1992 is hearty repealed.
(2) Notwithstanding such repeal anything done or any action taken under the said Ordinance shall be deemed to have been done or taken under the corresponding provisions of this Act.
4. THE SCHEDULE
(See section 2)
1.The Andhra Pradesh (Mineral Rights) Tax Act 1975 (A.P. Act 14) of 1975)
2.The Andhra Pradesh (Andhra Area) District Boards Act 1920
3.The Andhra Pradesh (Telengana Area) District Boards Act, 1955
4.The Cess Act, 1880 (Bengal Act 9 of 1880) as applicable in the state of Bihar
5.The Karnataka Zilla Parishads, Taluk Panchayat Samitis Mandal Panchayats and Nyaya Panchayats Act, 1983 (Karnataka Act 20 of 1985)
6.The Karnataka (Mineral Rights) Tax Act, 1984 (Karnataka Act 32 of 1984)
7.The Madhya Pradesh Karadhan Adhiniyam 1982 (M.P.Act 15 of 1982)
8.The Madhya Pradesh Upkar Adhiniyam 1981 (M.P.Act 1 of 1982)
9.The Maharashtra Zilla Parishads and Panchayat Samitis (Amendment and validation) Act, 1981 (Orissa Act II of 1962)
10.The Orissa Cess Act, 1962 (Orissa Act II of 1962)
11.The Tamilnadu Panchayat Act, 1958 (Tamilnadu Act XXXV of 1958)