 the sugarcane cess (validation) bill, 1961(as introduced in lolt sabra on 1st september, 1961)  the sugarcane cess (validation) bill, 1961 (as introduced in lok sabiia)a bill to validate the imposition and collection of cesses on sugarcane under certain state acts and to amend the u p sugarcane cess (validation) act, 1961 be it enacted by parliament in the twelfth year of the republic of the india as follows:-1 (1) this act may be called the sugarcane cess (validation) ~ort ~ act, 1961 mcncemedt 5 (2) section 5 shall come into force at once, and the remaining provisions of this act, in so far as they relate to any state, shall come into force in that state on such date as the central government may, by notification in the official gazette, appoint and different dates may be appointed for different states 2 in this act,-10 is (a) "cess" means the cess payable under eny state act and includes any sum recoverable under any such act by way of interest or penalty; (b) "state act" means any of the following acts as in force in any state from time to time, by' way of amendm~nt or adaptation, namely:-act n of 949· (i) the andhra pradesh (andhi1l area) sugar factories control act, 1949; act ix of 1953-zo (ii) the andhra pradesh (telengana area) sugarcane cess act, 1953; (iii) the bihar sugar factories control act, 1937; (iv) the bombay sugarcane cess act, 1948; (v) the bombay sugarcane cess (extension) act, 1958; bihar ht vix of 1937 bombay ht lxxxii of 1948· 80mbay act liv of 1958 (vi) the hyderabad sugarcane cess act, 1953; (vii) the madhya pradesh sugarcane (regulation of supply and purchase) act, 1958; s hyderabad act ix of 1953· madhya pradesh act 1 (viii) the madras sugar factories control act, 1949; :!~:~: act '(ix) the madras sugar factories control (mysore xx of 1949 amendment and validation of levy of cess) act, 1959; 10 ~~r;9s~' (x) the mysore sugarcane cess act, 1958 myaore act 21 of 1958 ra1i~ of 3 (1) notwithstanding any judgment, decree or order of any :r':u court, all cesses imposed, assessed or collected or ,purporting to have ~:: 8:: been imposed, assessed or collected under any state act before the act commencement of this act shall be deemed to have been validly is imposed, assessed or collected in accordance with law, as if the provisions of the state acts and of all notifications, orders and rules issued or made thereunder, in so far as such provisions relate to the imposition, assessment and collection of such cess had been included in and formed part of this section and this section had been in force 20 at all material times when such cess was imposed, assessed or collected; and accordingly,- : i (a) no suit or other proceeding shall be maintained or continued in any court for the refund of any cess paid under any state act; 1-5 , (b) do court shall enforce a decree or order directing the  refund of any cess paid under rny state act; and (e) any cess imposed or assessed under any state act before tlie commencement of this act but not collected before such conunencement may be recovered (after assessment of the cess, 30 where necessary) in the manner provided under that act -(2) for the removal of doubts it is hereby declared that nothing in sub-sectlon(l) shall be construed as preventing any person-(a) from questioning in accordance with the provisions of any state act and rules made thereunder the assessment ot any 3s cess for any period; ol' : i (b) from claiming refund of any cess paid by him in excess of the amount due from him under any state act and the rules made thereunder bombay act lxxxii of ]948 4 nothing in this act shall be construed as validating section 11 omission of of the bombay sugarcane cess act, 1948 and accordingly the said ~~~~ba or section shall be omitted sugarcane y cess act, 1948 4 of 1961 5 in sub~section (1) of section 3 of the u p sugarcane cess amendment 5 (validation) act, 1961, for the words, figures and letters "during cf vp suthe period beginning with the 26th day of january, 1950 and ending rv=t~~)1 on the 3rd day of february, 1961", the words, figures end letters act,i96i "before the 3rd day of february, 1961" shall be substituted and shall be deemed always to have been substituted  statement of objects and reasonsin the case of diamond sugar mills ltd:, and another vb the state of uttar pradesh and another, the' supreme court by a majority judgment delivered on the 13th december, 1960, held the up sugarcane cess act, 1956 ultra vires and beyond the competence of the state legislature this decision of the supreme court invalidated the levy and collection of cesses on sugarcane by the up government under that act the levies and collections of cesses by up government during the period 26th january, 1950 to 3rd february, 1961 have been validated by parliament under the up sugarcane cess (validation) act, 1961 (no4 of 1961) the sugarcane cess laws (named in the bill) in respect of the states of andhra pradesh, bihar, gujarat, madhya pradesh, madras, maharashtra and mysore are also affected by the judgment of'the supreme court unless the cesses levied and collected under these acts are validated, the state governments would have to refund the entire amount of cess so levied and collected as there is no entry in the state list or concurrent list which authorises the state governments to validate these past levies and collections, it is necessary to wlidate by an act of parliament the cesses imposed, assessed or collected by these states under the aforesaid laws it is also necessary to validate the cesses levied or collected in the state of uttar pradesh prior to 26-1-50 and amend act no 4 of 1961 for this purpose hence this bill q '  :-ow _,j: , morarji desai new delhi; the 27th august, 1961  '" ' a bill to valida1e the imposition and collection of cesses on sugarcane under certain state acts and to amend the up sugarcane cess (validation) act, 196i the president has, in pursuance of clause (i) of article 117 and clause (i) of article 274 of the constitution of india, recommended to lok sabha the introduction of the bill m n kaul, secretary (shri morarj' desat, fl1im:'ter of finance) 