Section 2 in The Cess and Other Taxes on Minerals (Validation) Act, 1992

Title: Validation of certain State laws and actions taken and things done thereunder

Description: (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 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, all actions taken, things done, rules made, notifications issued or purported to have been taken, 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 times 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 cesses or other taxes realised 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 person from claiming refund of any cess or tax paid by him in excess of the amount due from him under any such laws.

Title: Repeal and savings

Description: (1) The Cess and Other Taxes on Minerals (Validation) Ordinance, 1992 (Ord. 7 of 1992) is hereby repealed.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.

Title: Short title and commencement

Description: (1) This Act may be called the Destructive Insects and Pests (Amendment and Validation) Act, 1992. (2) It shall be deemed to have come into force on the 27th day of October, 1989.

Title: Amendment of section 3 of Act 2 of 1914

Description: 2. [Amendment of section 3 of Act 2 of 1914.]--Rep. by the Repealing and Amending Act, 2001 (30 of 2001), s. 2 and Sch. (w.e.f. 3-9-2001).

Title: Validation

Description: (1) Notwithstanding any judgment, decree or order of any court, tribunal or other authority,-- (i) the notification No.S.O.867(E), dated the 27th October, 1989 issued under sub-section (1) of the section 3 of the principal Act, and (ii) any fees levied or collected or purported to have been levied or collected for making an application for a permit to import, or for making inspection, fumigation, disinfection, disinfestation or supervision of, any article or class of articles or any insect or class of insects under the principal Act or the said notification, shall, for all purposes, be deemed to be and to have always been validly issued or, as the case may be, levied or collected in accordance with the provisions of section 3 of the principal Act as amended by this Act, and accordingly— (a) no suit or other proceeding shall be maintained or continued in any court for the refund of any fees so collected; (b) no court or other authority shall enforce any decree or order directing the refund of any fees so collected; (c) any fees levied or purported to have been levied but not collected, may be recovered under the principal Act as amended by this Act; and (d) anything done or any action taken or purported to have been done or taken under or for the purposes of the principal Act shall be deemed to have been validly done or taken in accordance with law as if the provisions of section 3 of the principal Act, as amended by this Act, had been in force at all material times. (2) For the removal of doubts, it is hereby declared that nothing in sub-section (1) shall be construed as preventing any person— (a) from questioning in accordance with the provisions of the principal Act, as amended by this Act, or the notification issued under section 3 of the principal Act, the levy or collection of such fees; or (b) from claiming refund of any fees paid by him in excess of the amount due from him under the principal Act, as amended by this Act, or the said notification.