Validating amendment cured jurisdictional defect and preserved the right to fresh Tribunal consideration of remaining grounds.

A validating amendment to section 35 read with section 13 of the Karnataka Agricultural Income-tax (Amendment) Act, 1985 retrospectively cured the jurisdictional defect on which the Tribunal had set aside revisional orders, making that earlier view ineffective and the revisional orders valid and enforceable. After that defect was removed, the petitioner remained entitled to have the other grounds in the appeals considered by the Tribunal, because those issues had not been adjudicated when the appeals were allowed only on jurisdiction. The appeals were therefore preservable for fresh consideration on the remaining points, while the jurisdiction question stood resolved by the validating provision.

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Issues: (i) Whether the validating amendment to section 35, read with section 13 of the Karnataka Agricultural Income-tax (Amendment) Act, 1985, rendered ineffective the Tribunal's earlier order holding the revisional orders without jurisdiction; (ii) Whether, after the jurisdictional issue stood cured, the petitioner was entitled to have the remaining grounds in the appeals considered afresh by the Tribunal.

Issue (i): Whether the validating amendment to section 35, read with section 13 of the Karnataka Agricultural Income-tax (Amendment) Act, 1985, rendered ineffective the Tribunal's earlier order holding the revisional orders without jurisdiction.

Analysis: The amendment introduced a retrospective Explanation to section 35 and section 13 validated notices, orders and proceedings taken for assessment and revision under the principal Act, notwithstanding any judgment, decree or order to the contrary. The legal effect of the validating provision was to remove the basis on which the Tribunal had held the revisional orders to be without jurisdiction. Once the defect in jurisdiction was statutorily cured, the Tribunal's contrary view could no longer stand in the way of enforcement of the revisional orders.

Conclusion: The validating amendment made the Tribunal's order ineffective and the revisional orders were treated as valid and enforceable.

Issue (ii): Whether, after the jurisdictional issue stood cured, the petitioner was entitled to have the remaining grounds in the appeals considered afresh by the Tribunal.

Analysis: The Tribunal had not adjudicated the other grounds because it allowed the appeals solely on the jurisdiction point. Since the jurisdictional basis was neutralised by the validating amendment, denial of consideration of the remaining grounds would leave the petitioner without a hearing on issues expressly left open earlier. A remand-like restoration of the appeals before the Tribunal was therefore appropriate for adjudication of the unanswered points.

Conclusion: The petitioner was entitled to seek restoration of the appeals before the Tribunal for fresh consideration of the remaining grounds.

Final Conclusion: The petitions succeeded only to the limited extent of preserving the petitioner's right to seek restoration of the appeals before the Tribunal for decision on issues other than jurisdiction, while the validating amendment sustained the revisional orders on the jurisdiction question.

Ratio Decidendi: A validating enactment that retrospectively removes the legal basis of a judicial or tribunal decision can render that decision ineffective, and parties remain entitled to adjudication of issues that were expressly left undecided.

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