https://www.taxtmi.com/caselaws?id=169705 A validating statute cannot, by a bare declaration, nullify a judicial decision or cure a defect in a levy without clearly amending the underlying law. The Court noted that retrospective amendment is permissible within constitutional limits, but the impugned Act did not set out any effective amendment to remove the need for prior sanction for the enhanced coal cess. Because the enactment was confined to specified notifications and did not validly regularise the defect in the parent law, the attempted validation failed and the enhanced cess, together with acts done under the notifications, remained unlawful. en-us Mon, 23 Feb 1970 00:00:00 +0530 Tue, 26 May 2015 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169705 A validating statute cannot, by a bare declaration, nullify a judicial decision or cure a defect in a levy without clearly amending the underlying law. The Court noted that retrospective amendment is permissible within constitutional limits, but the impugned Act did not set out any effective amendment to remove the need for prior sanction for the enhanced coal cess. Because the enactment was confined to specified notifications and did not validly regularise the defect in the parent law, the attempted validation failed and the enhanced cess, together with acts done under the notifications, remained unlawful. Case-Laws Indian Laws Mon, 23 Feb 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169705