Central
Section 1 of The Cess and Other Taxes on Minerals (Validation) Act, 1992
- (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.
Summary
- This Act is named the Cess and Other Taxes on Minerals (Validation) Act, 1992.
- The laws in this Act apply to the entire country of India.
- The Act is treated as having officially started working on February 15, 1992.
Practical examples
1A small business owner named Rajesh runs a granite mining company in Karnataka. In March 1993, he wants to check if this specific national validation law applies to his local operations, and he discovers that because the law extends to the whole of India, his region is fully covered by it.
2A mine operator named Amit in Bihar is reviewing his tax history. He wants to know the exact start date of this law to see if it affects his past dues, and he finds that the law is legally active starting from the backdated date of February 15, 1992.
FAQ
1. What is the official name of this Act?
The official name is the Cess and Other Taxes on Minerals (Validation) Act, 1992.
2. Which geographical areas does this Act cover?
This Act extends to the whole of India.
3. When is this Act officially deemed to have come into force?
This Act is treated as having come into force on February 15, 1992.
Test yourself
Q1.What is the official name of the Act as stated in Section 1?
Q2.What is the geographical extent of the Act according to Section 1?
Q3.On what specific date is the Act deemed to have come into force?
Q4.Under which sub-section of Section 1 is the title of the Act defined?
Q5.Under which sub-section is the commencement or start date of the Act specified?