https://www.taxtmi.com/caselaws?id=173656 A taxing provision must stay within the measure fixed by the charging section: the compulsory lump sum assessment of passenger tax based on vehicle capacity and distance, rather than actual fares, was held to travel beyond the Act and was invalid, and the connected rule fell with it. Once invalidity was found, the High Court could not limit that declaration prospectively, because prospective overruling is not available to a High Court; collections under the void provisions could not be preserved by confining the ruling to a future date. en-us Wed, 06 Oct 1999 00:00:00 +0530 Sat, 19 Sep 2015 12:34:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173656 A taxing provision must stay within the measure fixed by the charging section: the compulsory lump sum assessment of passenger tax based on vehicle capacity and distance, rather than actual fares, was held to travel beyond the Act and was invalid, and the connected rule fell with it. Once invalidity was found, the High Court could not limit that declaration prospectively, because prospective overruling is not available to a High Court; collections under the void provisions could not be preserved by confining the ruling to a future date. Case-Laws Indian Laws Wed, 06 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173656