https://www.taxtmi.com/caselaws?id=100340 A legislature cannot abdicate its essential taxing function by adopting another law with future amendments made by that other legislature, because the operative content of liability would then depend on an uncertain future source. On that basis, the Pondicherry General Sales Tax Act, 1965 was treated as void for excessive delegation and surrender of legislative judgment. A retrospective amending Act, however, can validly cure the defect where the competent legislature itself fixes the applicable law by reference to a definite date and validates prior levy and proceedings. The amendment was read as substituting the Pondicherry Administrator for the earlier external rule-making reference, so the levy and proceedings were held validated. en-us Mon, 20 Feb 1967 00:00:00 +0530 Thu, 22 May 2014 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100340 A legislature cannot abdicate its essential taxing function by adopting another law with future amendments made by that other legislature, because the operative content of liability would then depend on an uncertain future source. On that basis, the Pondicherry General Sales Tax Act, 1965 was treated as void for excessive delegation and surrender of legislative judgment. A retrospective amending Act, however, can validly cure the defect where the competent legislature itself fixes the applicable law by reference to a definite date and validates prior levy and proceedings. The amendment was read as substituting the Pondicherry Administrator for the earlier external rule-making reference, so the levy and proceedings were held validated. Case-Laws VAT and Sales Tax Mon, 20 Feb 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100340