The Cess and Other Taxes on Minerals (Validation) Act, 1992

THE CESS AND OTHER TAXES ON M INERALS (VALIDATION) ACT, 1992

This Act was enacted by Parliament in the Forty-third Year of the Republic of India to validate the imposition and collection of cesses and certain other taxes on minerals under certain State laws. The Act extends to the whole of India and came into force on the 15th day of February, 1992.

The Act validates the specified State laws and actions taken and things done thereunder as if the provisions contained therein relating to cesses or other taxes on minerals had been enacted by Parliament. It also repeals the Cess and Other Taxes on Minerals (Validation) Ordinance, 1992, and declares that anything done or any action taken under the said Ordinance shall be deemed to have been done or taken under the corresponding provisions of this Act.

The Act applies to the following laws:

• The Andhra Pradesh (Mineral Rights) Tax Act, 1975


• The Andhra Pradesh (Andhra Area) District Boards Act, 1920


• The Andhra Pradesh (Telengana Area) District Boards Act, 1955


• The Cess Act, 1880 (as applicable in the State of Bihar)


• The Karnataka Zilla Parishads, Taluk Panchayat Samitis, Mandal Panchayats and Nyaya Panchayats Act, 1983


• The Karnataka (Mineral Rights) Tax Act, 1984


• The Madhya Pradesh Karadhan Adhiniyam, 1982


• The Madhya Pradesh Upkar Adhiniyam, 1981


• The Maharashtra Zilla Parishads and Panchayat Samitis (Amendment and Validation) Act, 1981


• The Orissa Cess Act, 1962


• The Tamil Nadu Panchayat Act, 1958