https://www.taxtmi.com/caselaws?id=161305 The Supreme Court upheld the constitutionality of the Orissa Taxation Acts of 1959, 1962, and 1968, particularly emphasizing the validity of the Orissa Taxation (on Goods carried by Roads or Inland Waterways) Act of 1968. The Court highlighted the Act's compliance with constitutional requirements, including presidential approval, and its retrospective effect aimed at rectifying past deficiencies. The Court clarified that the Act of 1968 introduced a new taxing statute with retroactive application, distinguishing it from previous unconstitutional provisions. Additionally, the Court assured appellants of provisions for appeal admission, revision, and review under the Act, even after the expiration of limitation periods. 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 constitutionality of the Orissa Taxation Acts of 1959, 1962, and 1968, particularly emphasizing the validity of the Orissa Taxation (on Goods carried by Roads or Inland Waterways) Act of 1968. The Court highlighted the Act's compliance with constitutional requirements, including presidential approval, and its retrospective effect aimed at rectifying past deficiencies. The Court clarified that the Act of 1968 introduced a new taxing statute with retroactive application, distinguishing it from previous unconstitutional provisions. Additionally, the Court assured appellants of provisions for appeal admission, revision, and review under the Act, even after the expiration of limitation periods. Case-Laws Central Excise Mon, 02 May 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161305