https://www.taxtmi.com/caselaws?id=169578 A validating statute that gives temporary retrospective life to void mineral cess laws was confined to protecting past collections and preventing refunds; it did not authorise fresh levy or recovery after 4.4.1991 for earlier liabilities. Reading the Act with its objects, preamble and the absence of any saving clause, the Court treated section 2(2) as a refund-protection measure and section 2(3) as narrow and non-substantive. Article 265 required authority of law for every levy and collection, and once the deeming fiction ended on the cut-off date, no further taxing power remained. The Act was upheld only to the extent it barred refund of sums already collected. en-us Tue, 31 Jul 2001 00:00:00 +0530 Wed, 24 Dec 2025 15:25:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169578 A validating statute that gives temporary retrospective life to void mineral cess laws was confined to protecting past collections and preventing refunds; it did not authorise fresh levy or recovery after 4.4.1991 for earlier liabilities. Reading the Act with its objects, preamble and the absence of any saving clause, the Court treated section 2(2) as a refund-protection measure and section 2(3) as narrow and non-substantive. Article 265 required authority of law for every levy and collection, and once the deeming fiction ended on the cut-off date, no further taxing power remained. The Act was upheld only to the extent it barred refund of sums already collected. Case-Laws Indian Laws Tue, 31 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169578