https://www.taxtmi.com/caselaws?id=172910 Section 7 of the Madras Entertainments Tax (Amendment) Act, 1966 could not validly cure reassessments under the Madras Entertainments Tax Act, 1939 that had already been held unauthorised. The provision did not remove the underlying want of power to reassess; it merely sought to treat invalid reassessments as valid by neutralising the effect of the prior judicial decision. Retrospective legislation may remove the basis of a judgment, but it cannot simply override a court decision or deem an invalid act valid without curing the defect. The validating provision was therefore invalid to that extent, and the reassessment order could not stand. en-us Wed, 21 Oct 1970 00:00:00 +0530 Sat, 23 Jul 2016 23:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172910 Section 7 of the Madras Entertainments Tax (Amendment) Act, 1966 could not validly cure reassessments under the Madras Entertainments Tax Act, 1939 that had already been held unauthorised. The provision did not remove the underlying want of power to reassess; it merely sought to treat invalid reassessments as valid by neutralising the effect of the prior judicial decision. Retrospective legislation may remove the basis of a judgment, but it cannot simply override a court decision or deem an invalid act valid without curing the defect. The validating provision was therefore invalid to that extent, and the reassessment order could not stand. Case-Laws VAT and Sales Tax Wed, 21 Oct 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172910