98A. [ [Inserted by Bihar Cess (Amdt. & Validation) Act, 1990 (15 of 1990) clause (i) enforced from 1.4.1985 and clause (ii) from 1.4.1989.]
(i)Any notification issued at any time under Section 6 of the Cess Act, shall be deemed always to have been validly issued and cess levied, collected, paid and remaining due or purporting to have been levied, collected, paid and remaining due under the said notification shall be deemed always to have been validly levied, collected, paid and remained due in accordance with this Act, notwithstanding any judgement or order of any Court, Tribunal or any authority.(ii)No suit or any other proceeding shall be maintained or continued in any Court or before any Tribunal or Authority for refund of any cess already levied, collected and paid nor enforcement shall be made by any Court Tribunal or Authority of any decree or order directing the refund of such Cess which has already been levied, collected and paid.]
