https://www.taxtmi.com/caselaws?id=163044 A validating statute may retrospectively cure defects in earlier executive action where the legislature has competence and the enactment clearly manifests an intent to validate prior fixation and override contrary orders. The Supreme Court held that the Bihar Excise (Amendment and Validating) Act, 1995 validly empowered the State to fix the cost price of country liquor, deemed the 1990 fixation to have been made under the Act, and lawfully validated deduction of warehouse maintenance charges. The Court rejected a technical reading that would defeat the enactment, emphasising that legislation should be construed, where possible, to sustain validity and give effect to its preamble and background. en-us Tue, 03 Dec 1996 00:00:00 +0530 Tue, 14 Oct 2025 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163044 A validating statute may retrospectively cure defects in earlier executive action where the legislature has competence and the enactment clearly manifests an intent to validate prior fixation and override contrary orders. The Supreme Court held that the Bihar Excise (Amendment and Validating) Act, 1995 validly empowered the State to fix the cost price of country liquor, deemed the 1990 fixation to have been made under the Act, and lawfully validated deduction of warehouse maintenance charges. The Court rejected a technical reading that would defeat the enactment, emphasising that legislation should be construed, where possible, to sustain validity and give effect to its preamble and background. Case-Laws Central Excise Tue, 03 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163044