Sales tax validation cured defects in amended levy and upheld collection for the relevant period.

The Rajasthan Sales Tax Act, 1954 originally applied to essential goods only until 31 March 1956, and a 1956 amendment extended the period without President's assent. The validating legislation of 1958 was treated as comprehensive and as curing defects of form, procedure, jurisdiction, and legislative sanction for tax levied or leviable under the Act. The term "levy" was read broadly to include imposition and collection, so the validating provisions covered the continued operation of the amended tax regime during the relevant period, making the tax levy and recovery valid.

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Issues: Whether the sales tax levied on the sales of the specified essential goods for the period after 31 March 1956 and before 5 January 1957 was valid, notwithstanding the 1956 amendment to the Rajasthan Sales Tax Act, 1954 having been made without the President's assent, and whether the Rajasthan Sales Tax (Validation) Act, 1958 cured the defect.

Analysis: The charging provision in the Rajasthan Sales Tax Act, 1954, was originally effective for essential goods only up to 31 March 1956 under section 28. The 1956 amendment substituted 1957 for 1956 and extended the operation of the Act, but it was enacted without the President's assent. The court held that the Validation Act, 1958 was comprehensive and operated to cure defects in form, procedure, jurisdiction, and competent legislative sanction in relation to tax levied or leviable under the Act. It treated the word 'levy' as including imposition and collection, and held that the validating provisions covered the amended continuation of the tax regime during the relevant period.

Conclusion: The levy and recovery of sales tax on the goods in question for the relevant period were valid and lawful, and the challenge to the amended levy failed.

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