https://www.taxtmi.com/caselaws?id=175868 A levy on urban lands was analysed by comparing Entry 49 of List II, which permits tax on land and buildings as units, with Entry 86 of List I, which concerns tax on the total assets of a person. The commentary explains that the original Act was within State competence, the 1973 amendment introduced the constitutional defect, and the later corrective legislation restored the levy within Entry 49. It also states that the invalid surplus was severable because the remaining provisions formed a complete and workable scheme, and that a retrospective ordinance and amending Act could cure the defect and revive the legislation before final judicial invalidation. en-us Tue, 06 Feb 1996 00:00:00 +0530 Mon, 07 Dec 2015 17:39:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175868 A levy on urban lands was analysed by comparing Entry 49 of List II, which permits tax on land and buildings as units, with Entry 86 of List I, which concerns tax on the total assets of a person. The commentary explains that the original Act was within State competence, the 1973 amendment introduced the constitutional defect, and the later corrective legislation restored the levy within Entry 49. It also states that the invalid surplus was severable because the remaining provisions formed a complete and workable scheme, and that a retrospective ordinance and amending Act could cure the defect and revive the legislation before final judicial invalidation. Case-Laws Indian Laws Tue, 06 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175868