Section 1
Short title, extent and commencement.
The Cess and Other Taxes on Minerals (Validation) Act, 1992
About this Act
An Act to validate the imposition and collection of cesses and certain other taxes on minerals under certain State laws.
(1) This Act may be called the Cess and Other Taxes on
Minerals (Validation) Act, 1992.
(2) It extends to the whole of India.
(3) It shall be deemed to have come into force on the 15th day of February, 1992.
(2) It extends to the whole of India.
(3) It shall be deemed to have come into force on the 15th day of February, 1992.