https://www.taxtmi.com/caselaws?id=168314 Parliament can retrospectively validate a cess by enacting a fresh law within its own legislative competence and incorporating the charging and collection machinery of the earlier invalid State enactments; the challenge based on lack of competence, colourable legislation, and Article 266 therefore failed. The same reasoning sustained the cess recovery under the validating Act. A cane commission treated as fee-like in nature could not, however, be enforced for 1959-60 where the Cane Development Council did not exist throughout that period and no service was rendered during the relevant season; the demand was set aside to that extent on the basis of quid pro quo. en-us Mon, 19 Apr 1965 00:00:00 +0530 Tue, 04 Apr 2017 17:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168314 Parliament can retrospectively validate a cess by enacting a fresh law within its own legislative competence and incorporating the charging and collection machinery of the earlier invalid State enactments; the challenge based on lack of competence, colourable legislation, and Article 266 therefore failed. The same reasoning sustained the cess recovery under the validating Act. A cane commission treated as fee-like in nature could not, however, be enforced for 1959-60 where the Cane Development Council did not exist throughout that period and no service was rendered during the relevant season; the demand was set aside to that extent on the basis of quid pro quo. Case-Laws Indian Laws Mon, 19 Apr 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168314