Section 64 in Bihar Sugarcane (Regulation of Supply and Purchase) Act, 1981
64. Validation of imposition and collection of cess and taxes under certain laws during a certain period.
(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.(2)For the removal of doubts it is hereby declared that nothing in sub-section (I) shall be construed as preventing any person-(a)from questioning in accordance with the provisions of this Act and the rules the assessment of any cess or tax for any period, or(b)from claiming refund of any cess or tax paid by him in excess of amount due from him under any State law and the rules made thereunder.Explanation. - For the purposes of this section, State law means.-(a)the Bihar sugar Factories Control Act, 1937 (Bihar Act VII of 1937);(b)the Bihar Sugarcane (Regulation of Supply and Purchase) Ordinance, 1968 (Bihar Ordinance III of 1968);(c)the Bihar Sugarcane (Regulation of Supply and Purchase) Second Ordinance, 1968 (Bihar Ordinance VI of 1968);(d)the Bihar Sugarcane (Regulation of Supply and Purchase) Third Ordinance, 1968 (Bihar Ordinance XIII of 1968);(e)the Bihar Sugarcane (Regulation of Supply and Purchase) Ordinance, 1969 (Bihar Ordinance IV of 1969);(f)the Bihar Sugarcane (Regulation of Supply and Purchase) Second Ordinance, 1969 (Bihar Ordinance VI of 1969);(g)the Bihar Sugarcane (Regulation of Supply and Purchase) Act 1969 (President's Act 8 of 1969);(h)the Bihar Sugarcane (Regulation of Supply and Purchase) Ordinance, 1971 (Bihar Ordinance no 20 of 1971);(i)the Bihar Sugarcane (Regulation of Supply and Purchase) Second Ordinance, 1971 (Bihar Ordinance no 49 of 1971);(j)the Bihar Sugarcane (Regulation of Supply and Purchase) Third Ordinance, 1971 (Bihar Ordinance no 69 of 1971);(k)the Bihar Sugarcane (Regulation of Supply and Purchase) Ordinance, 1972 (Bihar Ordinance no. 61 of 1972);(l)the Bihar Sugarcane (Regulation of Supply and Purchase) Second Ordinance, 1972 (Bihar Ordinance no. 110 of 1972);(m)the Bihar Sugarcane (Regulation of Supply and Purchase) Third Ordinance, 1972 (Bihar Ordinance no 165 of 1972);(n)the Bihar Sugarcane (Regulation of Supply and Purchase) Ordinance, 1973 (Bihar Ordinance no 47 of 1973);(o)the Bihar Sugarcane (Regulation of Supply and Purchase) Second Ordinance, 1973 (Bihar Ordinance no. 113 of 1973);(p)the Bihar Sugarcane (Regulation of Supply and Purchase) Ordinance, 1974 (Bihar Ordinance no 15 of 1974);(q)the Bihar Sugarcane (Regulation of Supply and Purchase) Second 1974 (Bihar Ordinance no. 84 of 1974);(r)the Bihar Sugarcane (Regulation of Supply and Purchase) Third Ordinance, 1975 (Bihar Ordinance no. 115 of 1974);(s)the Bihar Sugarcane (Regulation of Supply and Purchase) (Amendment) Ordinance, 1974 (Bihar Ordinance no. 185 of 1974);(t)the Bihar Sugarcane (Regulation of Supply and Purchase) Ordinance, 1975 (Bihar Ordinance no. 36 of 1975);(u)the Bihar Sugarcane (Regulation of Supply and Purchase) Second Ordinance, 1975 (Bihar Ordinance no. 91 of 1975);(v)the Bihar Sugarcane (Regulation of Supply and Purchase) Third Ordinance, 1977 (Bihar Ordinance no. 135 of 1975);(w)the Bihar Sugarcane (Regulation of Supply and Purchase) Fourth Ordinance, 1975 (Bihar Ordinance no 183 of 1975);(x)the Bihar Sugarcane (Regulation of Supply and Purchase) (amendment) Ordinance, 1975 (Bihar Ordinance no 215 of 197);(y)the Bihar Sugarcane (Regulation of Supply and Purchase) Third Ordinance, 1976 (Bihar Ordinance no. 43 of 1976);(z)the Bihar Sugarcane (Regulation of Supply and Purchase) Second Ordinance, 1976 (Bihar Ordinance no. 118 of 1976);(aa)the Bihar Sugarcane (Regulation of Supply and Purchase) (Second Amendment) Ordinance. 1976 (Bihar Ordinance no. 119 of 1976);(bb)the Bihar Sugarcane (Regulation of Supply and Purchase) (Third Amendment), Ordinance, 1976 (Bihar Ordinance no. 195 of 1975);(cc)the Bihar Sugarcane (Regulation of Supply and Purchase) (Third Amendment), Ordinance, 1976 (Bihar Ordinance no. 196 of 1975);(dd)the Bihar Sugarcane (Regulation of Supply and Purchase) Ordinance, 1977 (Bihar Ordinance no. 49 of 1977);(ee)the Bihar Sugarcane (Regulation of Supply and Purchase) (amendment) ordinance, 1977 (Bihar Ordinance no. 48 of 1977);(ff)the Bihar Sugarcane (Regulation of Supply and Purchase) Second Ordinance, 1977 (Bihar Ordinance no. 93 of 1977);(gg)the Bihar Sugarcane (Regulation of Supply and Purchase) Third Ordinance, 1977 (Bihar Ordinance no. 150 of 1977);(hh)the Bihar Sugarcane (Regulation of Supply and Purchase) Fourt6h Ordinance, 1977 (Bihar Ordinance no 197 of 1977);(ii)the Bihar Sugarcane (Regulation of Supply and Purchase) Fifth Ordinance, 1977 (Bihar Ordinance no. 262 of 1977);(jj)the Bihar Sugarcane (Regulation of Supply and Purchase) Ordinance, 1978 (Bihar Ordinance no. 20 of 1978);(kk)the Bihar Sugarcane (Regulation of Supply and Purchase) Second Ordinance, 1979 (Bihar Ordinance no. 104 of 1977);(ll)the Bihar Sugarcane (Regulation of Supply and Purchase) Ordinance, 1979 (Bihar Ordinance no. 33 of 1979);(mm)the Bihar Sugarcane (Regulation of Supply and Purchase) Second Ordinance 1979 (Bihar Ordinance no. 76 of 1979);(nn)the Bihar Sugarcane (Regulation of Supply and Purchase) Third Ordinance, 1979 (Bihar Ordinance no. 127 of 1979);(oo)the Bihar Sugarcane (Regulation of Supply and Purchase) Ordinance, 1980 (Bihar Ordinance no. 47 of 1980);(pp)the Bihar Sugarcane (Regulation of Supply and Purchase) Second Ordinance, 1980 (Bihar Ordinance no. 78 of 1980);(qq)the Bihar Sugarcane (Regulation of Supply and Purchase) Third Ordinance, 1980 (Bihar Ordinance no. 127 of 1980);(rr)the Bihar Sugarcane (Regulation of Supply and Purchase) Ordinance, 1981 (Bihar Ordinance no. 35 of 1981);(ss)the Bihar Sugarcane (Regulation of Supply and Purchase) (Amendment) Ordinance, 1981 (Bihar Ordinance no. 62 of 1981);(tt)the Bihar Sugarcane (Regulation of Supply and Purchase) (Second Amendment) ordinance, 1981 (Bihar Ordinance no. 76 of 1981); and(uu)the Bihar Sugarcane (Regulation of Supply and Purchase) (Second Amendment) Ordinance, 1981 (Bihar Ordinance no 125 of 1981).
