Section 3(1) in The U. P. Sugarcane Cess (Validation) Act, 1961
(1) Notwithstanding any judgment, decree or order of any court, all cesses imposed, assessed or collected or purporting to have been imposed, assessed or collected under any State Act 1[ before the 3rd day of February, 1961 ] shall be deemed to have been validly imposed, assessed or collected in accordance with law, as if the provisions of the State Acts and of all notifications, orders and rules issued or made thereunder, in so far as such provisions relate to the imposition, assessment and collection of such cess had been included in and formed part of this section and this section had been in force at all material times when such cess was imposed, assessed or collect- ed; and accordingly,-
(a) no suit or other proceeding shall be maintained or con- tinued in any court for the refund of any cess paid under any State Act;
(b) no court shall enforce a decree or order r directing the refund of any cess paid under any State Act; and
(c) any cess imposed or assessed under any State Act before the 3rd day of February, 1961 but not collected before that date, may be recovered (after assessment of the cess, where necessary) in the manner provided under that Act.