Section 3(2) in The U. P. Sugarcane Cess (Validation) Act, 1961
(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 any State Act and 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.
