22Validation

(1) Notwithstanding anything in any other law for the time being in force or any judgment, decree or order of any court, tribunal or other authority,--

(a) every concession holder shall, for the period commencing on and from the date when his mining concession had been declared to be a mining lease and ending with the date of expiry of the period of his lease under the provisions of this Act (hereafter in this section referred to as the said period), be liable to pay the dead rent or, as the case may be, royalty, due in respect of such lease under the provisions of the Mines and Minerals Act and the rules made thereunder, and such amount shall, save as otherwise provided in this section, be recoverable from him;

(b) any amount paid by the concession holder for the said period, either as a fixed tax or as a proportional tax, or both, or as a royalty under protest shall be deemed to have been dead rent or, as the case may be, royalty, paid in accordance with law and such amounts shall not be liable to be refunded; and

(c) due credit of all such amounts paid by a concession holder under clause (b) shall be given to him in determining the dead rent or, as the case may be, royalty payable by him under clause (a), as if this Act and the Mines and Minerals Act and the rules made thereunder had been in force at all material times, and accordingly--

(i) no suit or other proceeding shall be instituted, maintained or continued in any court or other authority against the Government or any person or authority whatsoever for the refund of any amounts paid by a concession holder under clause (b); and

(ii) no court shall enforce any decree or order directing the refund of any amounts so paid, on the ground that the mining concession is not a mining lease.

(2) For the removal of doubts, it is hereby declared that nothing in sub-section (1) shall be construed as preventing any person,--

(a) from questioning, in accordance with the provisions of the Mines and Minerals Act and the rules made thereunder, the assessment of any dead rent or royalty for the said period; or

(b) from claiming refund of any dead rent or royalty paid by him in excess of the amount due from him under the Mines and Minerals Act and the rules made thereunder.