REGISTERED No. DL-33004/92 The Gazette of India EXTRAORDINARY
PART II—Section 1 PUBLISHED BY AUTHORITY No. 10] MEW DELHI, SATURDAY, FEBRUARY 15, 1992/MAGHA 26, 1913 Separate paging is given to this part in order that it may be filed as a separate compilation. MINISTRY OF LAW, JUSTICE AND COMPANY AFFAIRS (Legislative Department) New Delhi, the 15th February, 1992/Magha 26, 1913 (Saka) THE CESS AND OTHER TAXES ON MINERALS (VALIDATION) ORDINANCE, 1992 No. 7 OF 1992 Promulgated by the President in the Forty-third Year of the Republic of India. An Ordinance to validate the imposition and collection of cesses and certain other taxes on minerals under certain State laws. WHEREAS Parliament is not in session and the President is satisfied that circumstances exist which render it necessary for him to take immediate action; Now, THEREFORE, in exercise of the powers conferred by clause (1) of article 123 of the Constitution, the President is pleased to promulgate the following Ordinance :—
1. (1) This Ordinance may be called the Cess and Other Taxes on Minerals (Validation) Ordinance, 1992.
(2) It extends to the whole of India.
(3) It shall come into force at once. Shan extent and ment.
( 1 ) 2 THE GAZETTE OF INDIA EXTRAORDINARY [PAKT B—
2. (1) The laws specified in the Schedule to this Ordinance shall be, and shall be deemed always to have been, as valid as if the provisions contaiaed thereia relating to cesses or other taxes on minerals had been enacted by Parliament and such provisions shall be deemed to have remained in force up to the 4th day of April, 1991.
(2) Notwithstanding any judgment, decree or order of any court, aH aeftans taken, things done, rules made, notifications issued or purported to have been tafcen, done, made or issued and cesses or other taxes on minerals realised under any such laws shall be deemed to have been validly taken, done, made, issued or realised, as the case may be, as if this section had been in force at all material tunes when such actions were taken, things were done, rules were made, notifications were issued, or cesses or other taxes were realised, and no suit or other proceeding shall be maintained or continued in any court for the refund of the mmss or other taxes realised under any such laws.
(3) For the removal of doubts, it is hereby declared that nothing in subsection (2) shall be construed as preventing any person from claiming refund of any cess or tax paid by him in excess of the amount due from him under any such laws. THE SCHEDULE (See section 2)
1. The Andihra 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 Parishad, 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 of 1982).
8. The Madhya Pradesh Upkar Adhiniyam, 1981 (M.P. Act 1 of 1982), Validation of edrtais %te Isws ij»d actions ancf ' things tone thereunder. SfiC, 1] THE GAZETTE OF INDIA EXTRAORDINARY 3
9. Thi Mafei-aslita Zilla Parishads and Panchayat Samitis (Amendment and Validation' ACE, 1981 (Maharashtra Act 46 of 1981).
10. The ^ L * Cess Act, 1962 (Orissa Act II of 1962).
11. ^ - " 1 Nadu Panchayat Act, 1958 (Tamil Nadu Act XXXV of 1958). R. VENKATARAMAN, President. K, L. MOHANPURIA. Secy- to the Govt. of InMm. PRINTED BY THE MANAGER, GOVERNMENT OF INDIA, PR8SS, MINTO ROAB, »«W MK,M ANO P0BL1SHKD BV THE CONTROLLER OF PUBLICATIONS, DPI IB, 1992 .