https://www.taxtmi.com/caselaws?id=150596 An appeal admitted as properly filed after cure of the admitted-tax defect could not later be treated as incompetent because a subsequent validating amendment altered the underlying levy on bricks; maintainability had to be judged when the appeal was first entertained, and the earlier mandamus for refund continued to operate until withdrawn or discharged. The challenge to the validating amendment also failed because its validity had already been upheld in a Division Bench decision. The order rejecting the appeals as incompetent was therefore unsustainable, and the appeals were restored for decision on merits. en-us Tue, 22 Aug 1972 00:00:00 +0530 Mon, 20 May 2013 12:26:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150596 An appeal admitted as properly filed after cure of the admitted-tax defect could not later be treated as incompetent because a subsequent validating amendment altered the underlying levy on bricks; maintainability had to be judged when the appeal was first entertained, and the earlier mandamus for refund continued to operate until withdrawn or discharged. The challenge to the validating amendment also failed because its validity had already been upheld in a Division Bench decision. The order rejecting the appeals as incompetent was therefore unsustainable, and the appeals were restored for decision on merits. Case-Laws VAT and Sales Tax Tue, 22 Aug 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150596