Ministry of Mines
The Cess and Other Taxes on Minerals (Validation) Act, 1992, is a legislation enacted to validate the imposition and collection of cesses and certain other taxes on minerals under various State laws. It addresses legal challenges to these taxes and ensures that the revenue collected by State Governments is protected. The Act aims to provide legal certainty and prevent disruptions in the collection of mineral taxes.
1: Act Background and ministry under which this act is:
The Cess and Other Taxes on Minerals (Validation) Act, 1992, was enacted to validate the imposition and collection of cesses and certain other taxes on minerals under various State laws. This act falls under the purview of the Ministry of Mines, Government of India. It seeks to ensure the legality of taxes collected by State Governments.
2: Enactment date, number of chapters, number of sections:
The Act was enacted on 4th April 1992. It has no chapters and consists of 3 sections, along with a schedule.
3: Act Governed By:
The Act is primarily governed by the judiciary, which interprets and applies its provisions in cases involving the validity of State laws related to mineral taxes. The Ministry of Mines also plays a role in overseeing the Act’s implementation. The Act is applicable to various State Governments and their respective laws.
4: On Whom it is applicable:
This Act applies to all State Governments that have imposed cesses or other taxes on minerals under the laws specified in the Schedule of the Act. It also applies to individuals and entities that have paid or are required to pay such taxes.
5: Penalties/Punishments:
The Act does not prescribe any penalties or punishments. Instead, it validates the taxes collected by State Governments and protects them from legal challenges. The Act does not create any new offenses or penalties.
6: Important Pointers:
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The Act validates the imposition and collection of cesses and other taxes on minerals under the laws specified in the Schedule.
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It protects State Governments from legal challenges related to the collection of these taxes.
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The Act ensures that the revenue collected by State Governments under the specified laws is considered valid.
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It does not prevent individuals from claiming refunds for taxes paid in excess of the amount due.
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The Act aims to provide legal certainty and prevent disruptions in the collection of mineral taxes by State Governments.
7: Act Copy: