https://www.taxtmi.com/caselaws?id=149860 A retrospective validating statute can cure an invalid tax levy only where it removes the defect in the original law and clearly validates the assessment. A levy for 1962-63 on a dissolved firm under the repealed General Sales Tax Act remained invalid because the proceedings could not be treated as initiated under the later Act and the earlier law did not authorise such levy; the defect was not cured by the amendment. By contrast, the levy for 1963-64 was sustained because section 21A was retrospectively inserted from 1 April 1963 and section 7 of the Amendment Act validated prior assessments notwithstanding earlier orders. en-us Fri, 28 Aug 1970 00:00:00 +0530 Sat, 04 May 2013 14:54:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149860 A retrospective validating statute can cure an invalid tax levy only where it removes the defect in the original law and clearly validates the assessment. A levy for 1962-63 on a dissolved firm under the repealed General Sales Tax Act remained invalid because the proceedings could not be treated as initiated under the later Act and the earlier law did not authorise such levy; the defect was not cured by the amendment. By contrast, the levy for 1963-64 was sustained because section 21A was retrospectively inserted from 1 April 1963 and section 7 of the Amendment Act validated prior assessments notwithstanding earlier orders. Case-Laws VAT and Sales Tax Fri, 28 Aug 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149860