https://www.taxtmi.com/caselaws?id=191116 Retrospective validation of octroi can cure an earlier defect where the legislature has competence over the tax and removes the basis of invalidity. The Court noted that the earlier levy had failed because the inclusion provision did not refer to notifications forming the statutory basis for octroi, but the later amending Act inserted the missing reference and enacted a validating clause deeming prior levies and collections valid. As the defect identified in the earlier challenge was neutralised, the levy and collection in the extended municipal area could no longer be impeached. en-us Mon, 19 Aug 1985 00:00:00 +0530 Tue, 21 Mar 2017 14:45:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191116 Retrospective validation of octroi can cure an earlier defect where the legislature has competence over the tax and removes the basis of invalidity. The Court noted that the earlier levy had failed because the inclusion provision did not refer to notifications forming the statutory basis for octroi, but the later amending Act inserted the missing reference and enacted a validating clause deeming prior levies and collections valid. As the defect identified in the earlier challenge was neutralised, the levy and collection in the extended municipal area could no longer be impeached. Case-Laws Indian Laws Mon, 19 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191116