https://www.taxtmi.com/caselaws?id=8819 A constitutional reference to "agricultural income" may be read dynamically where the text and purpose indicate that the State definition should track the income-tax law in force from time to time, so the amended Kerala definition was valid. A retrospective validating tax law is effective where the legislature has competence and the later enactment removes the defect that had affected the earlier levy; section 2 supplied the basis and section 3 validated prior proceedings. Retrospectivity in taxation is not unconstitutional merely because it is burdensome; absent proof that the levy is confiscatory or a cloak for expropriation, it remains within ordinary taxing power. en-us Fri, 28 Jan 1972 00:00:00 +0530 Thu, 04 Jun 2009 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8819 A constitutional reference to "agricultural income" may be read dynamically where the text and purpose indicate that the State definition should track the income-tax law in force from time to time, so the amended Kerala definition was valid. A retrospective validating tax law is effective where the legislature has competence and the later enactment removes the defect that had affected the earlier levy; section 2 supplied the basis and section 3 validated prior proceedings. Retrospectivity in taxation is not unconstitutional merely because it is burdensome; absent proof that the levy is confiscatory or a cloak for expropriation, it remains within ordinary taxing power. Case-Laws Income Tax Fri, 28 Jan 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8819