https://www.taxtmi.com/caselaws?id=170211 A validating enactment is effective only if the legislature has competence and the statutory defect identified in the earlier decision is actually cured; merely deeming the legal consequence without satisfying the mandatory municipal inclusion requirements is insufficient. Because the prescribed steps for including Raipura and Ummedganj within the Kota municipal limits had not been followed, the validating Act did not remove the foundational illegality. The earlier defect therefore remained, the octroi levy based on that inclusion could not be sustained, and refund of octroi paid after the exempted period with interest was directed. en-us Tue, 16 Jan 1996 00:00:00 +0530 Wed, 20 May 2015 14:10:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170211 A validating enactment is effective only if the legislature has competence and the statutory defect identified in the earlier decision is actually cured; merely deeming the legal consequence without satisfying the mandatory municipal inclusion requirements is insufficient. Because the prescribed steps for including Raipura and Ummedganj within the Kota municipal limits had not been followed, the validating Act did not remove the foundational illegality. The earlier defect therefore remained, the octroi levy based on that inclusion could not be sustained, and refund of octroi paid after the exempted period with interest was directed. Case-Laws Indian Laws Tue, 16 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170211