https://www.taxtmi.com/caselaws?id=161305 The Supreme Court upheld the constitutional validity of the Orissa Taxation on Goods carried by Roads or Inland Waterways Act, 1968. It held that a legislature competent on the subject may enact a retrospective taxing law and may validate prior assessments and collections once the constitutional defect is cured by a fresh enactment. The 1968 Act was treated as a new taxing statute with retrospective effect, not a mere declaration that an invalid law was valid. Its retrospective operation did not amount to colourable legislation or an impermissible exercise of judicial power, and the levy and validation were sustained. en-us Mon, 02 May 1977 00:00:00 +0530 Tue, 05 Aug 2014 08:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161305 The Supreme Court upheld the constitutional validity of the Orissa Taxation on Goods carried by Roads or Inland Waterways Act, 1968. It held that a legislature competent on the subject may enact a retrospective taxing law and may validate prior assessments and collections once the constitutional defect is cured by a fresh enactment. The 1968 Act was treated as a new taxing statute with retrospective effect, not a mere declaration that an invalid law was valid. Its retrospective operation did not amount to colourable legislation or an impermissible exercise of judicial power, and the levy and validation were sustained. Case-Laws Central Excise Mon, 02 May 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161305