REGISTERED NO.D. 221 The Gazette of India EXTRAORDINARY
PART II-—Section 1 PUBLISHED BY AUTHORITY No. 3] NEW DELHI, TUESDAY JANUARY 31, 1961/MAGHA 11, 1882 MINISTRY OF LAW (Legislative Department) New Delhi, the 31st January, 1961/Magha 11, 1182 (Saka) THE U. P. SUGARCANE CESS (VALIDATION) ORDINANCE, 1961 No. 1 OF 1961 Promulgated by the President in the Twelfth Year of the Republic of India.
An Ordinance to validate the imposition and Collection of cesses on sugarcane under certain Acts of Uttar Pradesh.
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 U.P. Sugarcane Cess (Validation) Ordinance, 1961.
(2) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.
Short title and commencement.
2. In this Ordinance,—
(a) "cess" means the cess payable under any State Act and included any sum recoverable under any such Act by way of interest or penalty;
Definitions.
( I I ) 12 THE GAZETTE Of! INDUi AXlKAGRDIKlARY [PART H—SEC. ij
(b) ''State Act" means any of the following Acts, namely:—
(i) The United Province*} Sugar factories Control Act, 1938;
(ii) ihe 'J.r. Sugarcane ^iiegulauun 01 Supply and Purchase) Act, 1953; and
(hi) The U.P. Sugarcane Cess Act, 195ti.
U. P. Act I of 1938.
U. P. Act XXIV of 1953- U. P. Act XXII of 1956.
Validation of imposition and collection of cesses under State Acts during a certain period.
3. (1) Notwitnstandmg any judgment, decree or order of any court, all cesses imposed, assessed or collected or purporting 10 have been imposed, assessed or collected under any State Act during the period beginning with the 2tkh day ci January, 1950 and ending with the commencemeiic oi tins Ordinance, jhuiJ be deemed ..0 have been validly imposed, assessed or collected in accordance with law, as ii the provisions'01 the State Acts and oi ail noiiiications, orders and rules issued or made thereunder, in so iar as such provisions relate tc the imposition, assessment and collection of such cess had been included in and formed part OJ. tins section and this section nad been in force at all material times when such cess was imposed, assessed 01 collected; and accordingly,—
(a) no suit or inner pioceeding shall be maintained oi continued in any court ior tne refund oi any cess paid under anj State Act;
(b) no court shall enforce a decree or order directing the refund of any cess paid under any State Act; and
(c) any cess imposed or assessed under any Stale Act before the commencement of this Ordinance but not collected before such commencement, may be recovered (after assessment of the cess, where necessary) in the manner provided under that Act.
(2) For the removal of doubts it is hereby declared that nothing in sub-section (2) snail be construed as preventing any person,—
(a) from questioning in accordance with the provisions of any State Act and the rules made thereunder the assessment of any cess for any period, or
(b) from claiming refund of any cess paid by him in excess of the amount due from him under any State Act and the rules made thereunder.
RAJENDRA PRASAD, President.
R. C. S. SARKAR, Secy.
PRINTED IN INDIA BY THE GENERAL MANAGER, GOVERNMENT OF INDIA PRESS, NEW DELHI AND PUBLISHED BY THE MANAGER OP PUEUCATIONJ, DELHI, 1961.