https://www.taxtmi.com/caselaws?id=162162 Retrospective validating tax legislation was upheld where the legislature was competent to cure the defect identified in earlier decisions, and the amendment was not found violative of Articles 14 or 19(1)(g). Applying the amended provision, the Court held that interest was payable on excess tax collected and retained without authority, and the assessment order and demand notice were sustained. The belated constitutional challenge was also rejected because the amendment had long been in force, no convincing explanation for delay was shown, and the statutory appellate remedy had not been pursued. en-us Mon, 09 Aug 2004 00:00:00 +0530 Wed, 19 Feb 2014 18:50:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162162 Retrospective validating tax legislation was upheld where the legislature was competent to cure the defect identified in earlier decisions, and the amendment was not found violative of Articles 14 or 19(1)(g). Applying the amended provision, the Court held that interest was payable on excess tax collected and retained without authority, and the assessment order and demand notice were sustained. The belated constitutional challenge was also rejected because the amendment had long been in force, no convincing explanation for delay was shown, and the statutory appellate remedy had not been pursued. Case-Laws VAT and Sales Tax Mon, 09 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162162