The TAMIL NADU SUGAR CANE CESS (VALIDATION ) ACT, 1963

THE TAMIL NADU SUGARCANE CESS(VALIDATION) ACT, 1963 
 
Received the assent of the Governor on the 22nd January 1964, first published in the [Fort 
St.George]2 Gazette on the 22nd January 1964 (Megha 2, 1885) 
 
ACT No. 28 OF 1963. 
 
An Act to validate the levy and collection of cess under the [Tamil Nadu]1  Sugar 
Factories Control Act,1949. 
 
 
      BE it enacted by the Legislature of the [State of Tamil Nadu] 3  in the Fourteenth 
Year of the Republic of India as follows:— 
 
1. (1) This Act may be called the [Tamil Nadu] 1  Sugarcane Cess (Validation) 
Act,1963.  
 
     (2)  It shall be deemed to have come into force on the 1st day of March 1962.  
 
2.  (1)   In this Act, unless the context otherwise requires, —  
 
1) “Cess” means the cess payable under the Sugar Factories Control Act; 
2) “Government” means the State Government; 
3) “Sugar Factories Control Act ” means t he [Tamil Nadu] 1  Sugar Factories 
Control Act, 1949 [Tamil Nadu]1  Act XX of 1949. 
           Notwithstanding anything contained in any judgment, or order of any court. 
no levy or collection of any by t he Government under the sugar Fa ctories Control during 
the period between the 1 st day of March 1962 the 27 th day of July 1962 (both days 
inclusive) shall deemed to be invalid or ever to have been invalid on ground only that 
such levy or collection was not in a accordance  with law and such cess levied or 
collected purporting to have been levied or collected shall, all purposes, be deemed to be 
and to have always been validly levied or collected and accordingly, --- 
(a) all acts, proceedings or things done or taken by the Gov ernment or any 
authority, officer or person in connection with the levy 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) no suit or other proceeding shall be maintaine d of continued in any court for 
the refund of any cess so paid; 
(c) no court shall enforce any decree or order directing the refund of any cess so 
paid; 
(d) any cess leviable under the Act during the period between the 1 st day of 
March 1962 and the 27 th day of July 1962 (both days inclusive) but not levied during the 
said period may be levied and collected in the manner provided under that Act.  
------------------- 
1 These words were substitute for the word “Madras” by the Tamil Nadu Adaptation of 
Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second 
Amendment) order, 1969. 
 
Short title and 
commencement 
Definitions 
Validation of 
levy and 
collection of cess 
under the Sugar 
Factories Control 
Act. 
2 For statement of Objects and Re asons, see Fort St.George Ga zette Extraordinary, 
dated the 6th November 1963, Part IV – Section 3, Pages 276-277. 
 
3 This expression was substituted for the expression “State of Madras” by the Tamil Nadu 
Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws 
(Second amendment) Order, 1969. 
 

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