4Validation of duty of excise levied and collected under the principal Act in respect of certain period

(1) Notwithstanding anything contained in the principal Act, or in the rules made thereunder, the duty of excise levied and collected or purporting to have been levied and collected under the principal Act during the period beginning on the 1st day of March, 1969 and ending with the 6th day of July, 1970, on the cotton fabrics referred to in sub-section (2), manufactured by a manufacturer, shall be deemed to have been validly levied and collected in accordance with the rules published with the notification of the Government of India in the former Ministry of Commerce and Industry No. S.R.O. 1479, dated the 25th July, 1953, as subsequently amended by the notification of the Government of India, in the Ministry of Foreign Trade No. S.O. 2369, dated the 7th July, 1970, as if those rules as so amended were in force at all material times when such duty was levied and collected and accordingly--

(i) no suit or other proceedings shall be maintained or continued in any court for the refund of any such duty so levied and collected;

(ii) no court shall enforce a decree or order directing the refund of any such duty so levied and collected; and

(iii) any such duty levied or assessed under the principal Act in respect of the aforesaid period, but not collected, may be recovered in the manner provided under the principal Act.

Explanation.--In this sub-section, "manufacturer" means a person who is engaged in the business of--

(i) spinning of cotton twist, yarn or thread; or

(ii) weaving of cotton fabrics; or

(iii) processing of cotton fabrics,

with the aid of power and who has a proprietary interest in at least two of the aforesaid businesses.

(2) The cotton fabrics referred to in sub-section (1), are--

(i) medium A fabrics, unprocessed;

(ii) medium B and coarse fabrics, being--

(a) unprocessed; or

(b) bleached; or

(c) dyed; or

(d) if bleached and dyed, not printed; or

(e) "Dhoti", "Sari", "Long Cloth", "Shirting" or "Drill" within the meaning of the

Explanation to the notification of the Taxtile Commissioner No. S.O. 3656, dated the 13th October, 1964 issued under clause 22 of the Cotton Taxtiles (Control) Order, 1948.