Retrospective validation of tax assessments revived earlier orders and eliminated the need for fresh reassessment before recovery.

The validating amendment retrospectively cured the defect in the sales tax charging provisions by making commission agents liable on their own turnover, regardless of the turnover of individual principals. It also validated earlier assessments, reassessments, levies and collections by deeming them to have been made under the amended law. As the earlier basis for treating those assessments as ineffective was removed, the revived assessment orders subsisted and were enforceable without any fresh assessment. Sections 8 and 9 were treated as validating and exemption provisions, not charging provisions, and limitation under section 14 did not arise because recovery proceeded on the footing of validated assessments, even after prior refund.

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Issues: Whether the assessments in dispute subsisted by virtue of the Andhra Pradesh General Sales Tax (Amendment) Act, 1970, and whether fresh assessments were necessary before recovery could be enforced.

Analysis: The validating Act retrospectively amended the charging provisions so as to make commission agents liable on the basis of their own turnover irrespective of the turnover of individual principals. It also validated all assessments, reassessments, levies, and collections made under the principal Act before the amendment, deeming them to have been made under the amended Act. The basis on which earlier assessments had been held ineffective was thus removed, and the assessments already made were revived by the legal fiction created by the Act. Sections 8 and 9 were not charging provisions but validating and exemption provisions, and therefore no fresh assessment was required. Since the assessment orders stood revived and subsisted, the question of limitation under section 14 did not arise, and recovery could proceed on the footing of the validated assessments even where tax had earlier been refunded.

Conclusion: The assessments in dispute subsisted by virtue of the validating Act, and fresh assessments were not required.

Ratio Decidendi: Where a legislature retrospectively cures the defect in the taxing provision and validates past assessments by deeming them to have been made under the amended law, the earlier assessment orders revive and become enforceable without the need for a fresh assessment.

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