"(6) Where the amount specified in the fifth column of the Schedule is relatable to a group of coal minesF the Commissioner shall have power to apportion such amount among the owners of such group and in making such apportionment, the Commissioner shall have regard to the highest annual production in the coal mine during the three years immediately preceding the appointed day.".
18. Notwithstanding any judgment, decree, order or directions of any court,—
(a) every amount paid to the owner of every coking coal mine or group of coking coal mines (hereafter in this section referred to as the owner) under section 10 of the Coking Coal Act or under section 8 of the Coal Mines Act, shall be deemed to include, and deemed always to have included, the cost of stock or other asssts referred to in clause (j) of section 3 of the Coking Coal Act or clause (h) of section 2 of the Coal Mines Act, on the date immediately before the appointed day as if the provisions of section 10 of the Coking Coal Act or, as the case may be, section 8 of the Coal Mines Act, as amended by this Ordinance had been in force at all material times, and no such payment shall be called in question in any court on the ground that it had not included the cost of such stock or other assets;
(ft) every statement of accounts or supplementary statement of accounts prepared by the Central Government or the Government company under section 22 of the Coking Coal Act or under section 19 of the Coal Mines Act shall be deemed to have been validly prepared as if the provisions of section 22 of the Coking Coal Act or, as the case may be, section 19 of the Coal Mines Act, as amended by this Ordinance had been in force at all material times, and no such statement of accounts or supplementary statement of accounts shall be called in question in any court on the ground that it had not been prepared in accordance with normal commercial practice or that any item has or has not been included in the statement, and accordingly, no suit or other legal proceeding shall be maintained or continued in any court,—
(i) for the recovery of any sum on the ground that the amount paid to the owner under section 10 of the Coking Coal Act or under section 8 of the Coal Mines Act does not include the cost of stock or other assets referred to hi clause (a) ;ror
(it) for the recovery of any sum as being the excess of realisations over expenditure on the ground that the statement of accounts SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 7 Amendment of section 26.
Validation.
15 oi 1973.
or supplementary statement of accounts required to be prepared under section 22 of the Coking Coal Act or, as the case maj be, section 19 of the Coal Mines Act had not been prepared In accordance with the normal commercial practice or that any item hao ox has not been included.
Eocplanation—In this section,—
(1) "appointed day" means,^
(a) in relation to the Coking Coal Act, the 1st day of May, 1972; and
(b) in relation to the Coal Mines Act, the 1st day of May, 1973;
(2) "realisations" and "liabilities" shall have the same meanings a? in swtion 22 of the Coking Coal Act or section 19 of the Coal Mines Act, as the case may be.
ZAIL SINGH, Pr^pident.
S. RAMAIAH, Secy, to the Govtd of India.
PRINTED BY THB GENERAL MANAGER, GOVERNMENT OF INDU PRESS, MINTO ROAD, t « W DJ&HK AWB PUBUajBtD BY T S I COJJT«OI*SR OF POBUCATTOWS, PHpHI, 1 9 8 0 8 THE GAZETTE OF INDIA EJtTBAQRPlNABY [PART II—6K:. Jl