https://www.taxtmi.com/caselaws?id=172550 A retrospective validating amendment to the West Bengal Special Courts framework deemed judges appointed under the earlier Special Courts Act to be Special Judges under the Prevention of Corruption Act, and validated prior orders, evidence, and proceedings taken by them. The Supreme Court held that the legal fiction created by Section 26A had to be given full effect to its necessary and incidental consequences, including the jurisdictional competence of the Special Court and the validity of actions already taken. It rejected the argument that the fiction could not operate unless a proceeding was pending on the commencement date, and also rejected the contention that only one statutory fiction may be created. The jurisdictional challenge therefore failed. en-us Thu, 29 Apr 2004 00:00:00 +0530 Wed, 02 Dec 2015 22:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172550 A retrospective validating amendment to the West Bengal Special Courts framework deemed judges appointed under the earlier Special Courts Act to be Special Judges under the Prevention of Corruption Act, and validated prior orders, evidence, and proceedings taken by them. The Supreme Court held that the legal fiction created by Section 26A had to be given full effect to its necessary and incidental consequences, including the jurisdictional competence of the Special Court and the validity of actions already taken. It rejected the argument that the fiction could not operate unless a proceeding was pending on the commencement date, and also rejected the contention that only one statutory fiction may be created. The jurisdictional challenge therefore failed. Case-Laws Indian Laws Thu, 29 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172550