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Sugar Cane Cess (Validation) Act, 1961 Complete Act

State: Central

Year: 1961

.....decree or order directing the refund of any cess paid under any State Act; and (c) any cess imposed or assessed under any State Act before the commencement of this Act 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 (1) shall be construed as preventing any person- (a) from questioning in accordance with I he provision of any State Act. and rules made there under 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 there under. SECTION 05 Amendment of U. P. Sugarcane Cess (Validation) Act, 1961- Central Bare Acts

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