Section 64(1) in Bihar Sugarcane (Regulation of Supply and Purchase) Act, 1981
(1)Notwithstanding any decree or order of any court, toll, cases and taxes imposed, assessed or collected or purporting to have been imposed, assessed or collected under any State law before the commencement of this Act, S\shall be deemed to have been validly imposed, assessed of collected, in accordance with law as if this Act had been in force at all material times when such cess of tax was imposed, assessed or collected and accordingly-(a)no suit or other proceeding shall be maintained or continued in any court for the refund of any cess or tax paid under any State law;(b)no court shall enforce a decree or order directing the refund of any cess or tax paid under any State law;(c)any cess or tax imposed or assessed under any State law before the commencement of this Act but not collected before that date may be recovered (after assessment of the cess of tax, where necessary) in the manner provided under that State law.
