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The Cotton Cess Act, 1923

( ACT NO. XIV Of 1923 )

Finality of assessment and recovery of unpaid cess
9.(1) An assessment made in accordance with the provisions of section 7 or section 8 shall not be questioned in any Court.
 
 
(2) Any owner of a mill who is aggrieved by an assessment made section 7 may, within three months of service of the notice referred to in sub-section (1) of that section, apply to the Government for the cancellation or modification of the assessment and, on such application, the Government may cancel or modify the assessment and order the refund to such owner of the whole or part, as the case may be, of any amount paid thereunder.
 
 
(3) Any sum recoverable under section 7 may be recovered as an arrear of land revenue.

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