Preamble
1[Tamil Nadu] Sugar Cane Cess (Validation) Act, 1963*
| 1[Tamil Nadu Act No. 28 of 1963]2 | [22nd January, 1964] |
An Act to validate the levy and collection of cess under the 1[Tamil Nadu] Sugar Factories Control Act, 1949.
Be it enacted by the Legislature of the 3[State of Tamil Nadu] in the Fourteenth Year of the Republic of India as follows:-
Section 1. Short title and commencement
1. Short title and commencement.- (1) This Act may be called the 1[Tamil Nadu] Sugarcane Cess (Validation) Act, 1963.
(2) It shall be deemed to have conic into force on the 1st day of March, 1962.
Section 2. Definitions
2. Definitions.- 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 1[Tamil Nadu] Sugar Factories Control Act, 1949 (1[Tamil Nadu] Act XX of 1949).
Section 3. Validation of levy and collection of cess under the Sugar Factories Control Act
3. Validation of levy and collection of cess under the Sugar Factories Control Act.- Notwithstanding anything contained in any judgment or order of any Court, no levy or collection of any ??? by the Government under the Sugar Factories Contr during the period between the 1st day of March, 1962 the 27th day of July, 1962 (both days inclusive) shall ??? to be invalid or ever to have been invalid on ??? only that such levy or collection was not in ??? 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 ??? validly levied or collected and accordingly,-
(a) all acts, proceedings or things done or taken by ??? Government or any authority, officer or person in ??? with the levy or collection of such cess shall, for all purposes, be deemed to be and to have always ??? done or taken in accordance with law;
(b) no suit or other proceeding shall be maintained ??? 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 that 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.