https://www.taxtmi.com/caselaws?id=193297 Section 3 of the Sugarcane Cess (Validation) Act, 1961 was treated as a retrospective parliamentary re-enactment of the relevant State cess provisions, so the cess thereafter rested on central legislative authority rather than the invalid State law. Parliament was competent under its residuary power to authorise retrospective assessment, recovery and collection, and the constitutional requirement of authority of law was satisfied by the central enactment. Under the Bombay Sugarcane Cess Act, 1948, liability was not confined to the occupier alone; the charging and recovery machinery also permitted proceedings against the owner. The cess levies and recovery provisions were therefore upheld. en-us Mon, 22 Oct 1979 00:00:00 +0530 Sat, 22 Jul 2017 11:45:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193297 Section 3 of the Sugarcane Cess (Validation) Act, 1961 was treated as a retrospective parliamentary re-enactment of the relevant State cess provisions, so the cess thereafter rested on central legislative authority rather than the invalid State law. Parliament was competent under its residuary power to authorise retrospective assessment, recovery and collection, and the constitutional requirement of authority of law was satisfied by the central enactment. Under the Bombay Sugarcane Cess Act, 1948, liability was not confined to the occupier alone; the charging and recovery machinery also permitted proceedings against the owner. The cess levies and recovery provisions were therefore upheld. Case-Laws Indian Laws Mon, 22 Oct 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193297