https://www.taxtmi.com/caselaws?id=332454 A superseded rule does not automatically revive merely because the later rule replacing it is struck down as ultra vires for non-compliance with mandatory procedure. The court distinguished invalidity for want of legislative competence from invalidity of a duly empowered rule framed irregularly, and held that the State's power to regulate advertisement tax remained intact, but the earlier 2005 Rules did not spring back into force after the 2009 Rules were invalidated. As a result, tax demands founded on a supposed revival of the earlier regime had no authority of law, and the demand notices and consequential orders were liable to be quashed. en-us Wed, 24 Aug 2016 00:00:00 +0530 Fri, 16 Sep 2016 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332454 A superseded rule does not automatically revive merely because the later rule replacing it is struck down as ultra vires for non-compliance with mandatory procedure. The court distinguished invalidity for want of legislative competence from invalidity of a duly empowered rule framed irregularly, and held that the State's power to regulate advertisement tax remained intact, but the earlier 2005 Rules did not spring back into force after the 2009 Rules were invalidated. As a result, tax demands founded on a supposed revival of the earlier regime had no authority of law, and the demand notices and consequential orders were liable to be quashed. Case-Laws Indian Laws Wed, 24 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332454