Section 3(1) in The M.P. Koyala Upkar (Manyatakaran) Adhiniyam, 1964
(1)Notwithstanding anything contained in any judgement, decree or order of any Court, cesses imposed, assessed or collected or purported to have been imposed, assessed or collected by the Board in pursuance of the notifications/notices specified in the Schedule shall, for all purposes, be deemed to be and to have always been validly imposed, assessed or collected as if the enactment under which they were so issued stood amended at all material time so as to empower the Board to issue the said notifications/notices and accordingly-(a)all acts, proceedings or things done or taken by the Board or by any officer of the Board in connection with the imposition, assessment or collection of such cess shall, for all purposes, be deemed to be and to have always been done or taken in accordance with law;(b)any cess imposed or assessed in pursuance of the said notifications/ notices before the 20th day of May, 1964 but not collected before such date as may be recovered (after assessment of the cess where necessary) in the manner provided therefor;(c)no suit or other proceedings shall be maintained or continued in any Court against the Board or any person or authority whatsoever for the refund of any cess so paid;(d)no Court shall enforce any decree or order directing the refund of any cess so paid.
