https://www.taxtmi.com/caselaws?id=149882 Section 24 of the Mysore Sales Tax (Amendment) Act, 1970 was intended to validate earlier assessments made on dissolved firms, but it did not retrospectively confer the legal authority that was missing under the Mysore Sales Tax Act, 1957. The provision could not cure the defect merely by declaring such assessments not invalid and by overriding prior judicial findings; a validating law must remove the basis of invalidity and create a lawful foundation for the assessment. On that reasoning, the reassessment orders made under the amendment were without jurisdiction and were quashed. en-us Thu, 10 Dec 1970 00:00:00 +0530 Sat, 04 May 2013 17:09:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149882 Section 24 of the Mysore Sales Tax (Amendment) Act, 1970 was intended to validate earlier assessments made on dissolved firms, but it did not retrospectively confer the legal authority that was missing under the Mysore Sales Tax Act, 1957. The provision could not cure the defect merely by declaring such assessments not invalid and by overriding prior judicial findings; a validating law must remove the basis of invalidity and create a lawful foundation for the assessment. On that reasoning, the reassessment orders made under the amendment were without jurisdiction and were quashed. Case-Laws VAT and Sales Tax Thu, 10 Dec 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149882