https://www.taxtmi.com/caselaws?id=127772 A validating clause cannot save a provisional assessment made before the amending Act where the statutory preconditions were not met. The amended provision required the assessing authority to call for an advance estimate of turnover or prescribed periodical returns before determining tax on that basis. As no rules had been framed to make the machinery operative, and the dealer had not been required to furnish the necessary estimate or returns, the assessment did not satisfy the substantive conditions of the amended law. The court therefore held that the provisional assessment could not be validated and was without jurisdiction. en-us Fri, 03 Jan 1958 00:00:00 +0530 Sat, 16 Mar 2013 14:06:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127772 A validating clause cannot save a provisional assessment made before the amending Act where the statutory preconditions were not met. The amended provision required the assessing authority to call for an advance estimate of turnover or prescribed periodical returns before determining tax on that basis. As no rules had been framed to make the machinery operative, and the dealer had not been required to furnish the necessary estimate or returns, the assessment did not satisfy the substantive conditions of the amended law. The court therefore held that the provisional assessment could not be validated and was without jurisdiction. Case-Laws VAT and Sales Tax Fri, 03 Jan 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127772