https://www.taxtmi.com/caselaws?id=89143 The Supreme Court of India reiterated that retrospective validating legislation is permissible if it genuinely removes the defect identified in an earlier judgment and stays within constitutional limits. A legislature cannot simply overrule a judicial decision by fiat, but it may cure the legal basis of that decision and thereby validate prior actions taken under the defective regime. Applying that principle, the amending provision was found to have expressly removed the infirmity in the earlier law and to have validated the record-of-rights and related settlement actions for the relevant period. The challenge alleging mala fides and colourable legislation was rejected, and the validating amendment was upheld. en-us Wed, 08 Jul 2009 00:00:00 +0530 Thu, 19 Nov 2015 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89143 The Supreme Court of India reiterated that retrospective validating legislation is permissible if it genuinely removes the defect identified in an earlier judgment and stays within constitutional limits. A legislature cannot simply overrule a judicial decision by fiat, but it may cure the legal basis of that decision and thereby validate prior actions taken under the defective regime. Applying that principle, the amending provision was found to have expressly removed the infirmity in the earlier law and to have validated the record-of-rights and related settlement actions for the relevant period. The challenge alleging mala fides and colourable legislation was rejected, and the validating amendment was upheld. Case-Laws Indian Laws Wed, 08 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89143