In 1935, the Independent Mining Local Board, Chhindwara, constituted under C.P. Local Self Government Act, 1920, resolved to levy a cess on coal e<tracted within the area at 3 pies per ton. The sanction of the Local Government, as required bys. 51(2) of the Act, was obtained for the levy. In 1943, the levy was enhanced to 4 pies, in 1946 to 7 pies and in 1947 to D 9 pies. The validity of the enhanced levy was challenged and this Court, in appeal, held that the increased levy would also require the previous sanction of the Local Government and such sanction not having been obtained, the levy at a rate higher than 3 pies was illegal. The State Legislature thereafter enacted the Madhya Pradesh Koyala Upkar (Manyatakaran) Adhinayam, 1964. Section 2(a) of the Act dOfines 'Board' to mean the Independent Mining Local Board, Chhindwara and its successor body the Janapada Sabha, Chhindwara (appellant) constituted under the C.P. and E Berar Local Government Act, 1948', ands. 2(b) defines 'ccss' to mean 'a cess imposed by the Independent Mining Local Board, Chhindwara or its successor'. Section 3 ( !) provides that 'notwithstanding a judgment of any court, cesses imposed, assessed or co1lected by the Board in pursuance of the notificatjbns notices specified in the Schedule shall, for all purposes, be de~ed to be, and to have always been validly imposed, aSllessed or collected as if the enactment under which they were issued stood amended nt material times so as to empoWer· _the Board to issue the said notifications. F , In the Schedule were specified the three notifications enhancing the rate df cess.
