https://www.taxtmi.com/caselaws?id=175869 Retrospective validation of enhanced non-agricultural assessment was held lawful because the legislature had competence to cure the defect in the enabling law through a clear deeming provision. The retrospective increase in land revenue was not treated as arbitrary, since notice was given, objections were considered, the draft rate was reduced, and the levy reflected changed economic conditions after a long interval. Classification based on use and location of land was also upheld, as land revenue may rationally vary with rental return and urban or rural location without becoming an impermissible tax on income. en-us Fri, 04 Dec 1992 00:00:00 +0530 Mon, 07 Dec 2015 18:04:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175869 Retrospective validation of enhanced non-agricultural assessment was held lawful because the legislature had competence to cure the defect in the enabling law through a clear deeming provision. The retrospective increase in land revenue was not treated as arbitrary, since notice was given, objections were considered, the draft rate was reduced, and the levy reflected changed economic conditions after a long interval. Classification based on use and location of land was also upheld, as land revenue may rationally vary with rental return and urban or rural location without becoming an impermissible tax on income. Case-Laws Indian Laws Fri, 04 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175869