https://www.taxtmi.com/caselaws?id=161332 Retrospective tax legislation may validly amend the charging provision within legislative competence, and section 2 of the Rajasthan Passengers and Goods Taxation (Amendment and Validation) Act, 1964 was treated as a valid retrospective amendment supporting recovery for the covered period. By contrast, a validating clause cannot itself cure a constitutional defect where the Constitution requires prior compliance with a specific safeguard; section 4, which sought to validate earlier Finance Acts despite want of the required assent, was therefore invalid. Retrospective enhancement of tax rates was not found unreasonable on the facts, but that justification did not extend to the period outside the valid amendment. en-us Wed, 22 Sep 1965 00:00:00 +0530 Tue, 19 Aug 2014 19:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161332 Retrospective tax legislation may validly amend the charging provision within legislative competence, and section 2 of the Rajasthan Passengers and Goods Taxation (Amendment and Validation) Act, 1964 was treated as a valid retrospective amendment supporting recovery for the covered period. By contrast, a validating clause cannot itself cure a constitutional defect where the Constitution requires prior compliance with a specific safeguard; section 4, which sought to validate earlier Finance Acts despite want of the required assent, was therefore invalid. Retrospective enhancement of tax rates was not found unreasonable on the facts, but that justification did not extend to the period outside the valid amendment. Case-Laws Central Excise Wed, 22 Sep 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161332