https://www.taxtmi.com/caselaws?id=165198 A State resolution under Article 252(1) transferring control and regulation of prize competitions to Parliament did not surrender the State's separate taxing power under Entry 62 of List II. The Mysore amending Act was therefore not colourable legislation, and the taxation provision survived despite inconsistency only in the licensing portion, to which the doctrine of eclipse applied. The challenge to validity of the levy failed. The assessment and recovery proceedings were also upheld because the demand was treated as a final assessment based on the return filed, no fresh notification was required after the amendment, and the recovery action was not shown to be premature. en-us Tue, 22 Aug 1961 00:00:00 +0530 Fri, 29 Aug 2014 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165198 A State resolution under Article 252(1) transferring control and regulation of prize competitions to Parliament did not surrender the State's separate taxing power under Entry 62 of List II. The Mysore amending Act was therefore not colourable legislation, and the taxation provision survived despite inconsistency only in the licensing portion, to which the doctrine of eclipse applied. The challenge to validity of the levy failed. The assessment and recovery proceedings were also upheld because the demand was treated as a final assessment based on the return filed, no fresh notification was required after the amendment, and the recovery action was not shown to be premature. Case-Laws Indian Laws Tue, 22 Aug 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165198