Minerals (Validation) Act, 1992.
(2) It extends to the whole of India.
(3) It shall be deemed to have come into force on the 15th day of February, 1992.
2. Validation of certain State laws and actions taken and things done thereunder.—(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.
3. Repeal and savings.—(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(Ord. 7 of 1992) is hereby repealed.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.