https://www.taxtmi.com/caselaws?id=198312 The validation statute was treated as within legislative competence, and the levy of professions tax was not defeated merely because the tax had earlier been reduced and later restored with retrospective validation. The constitutional and pre-Constitution framework was read as permitting fresh substitution of the rate and validation of prior collections, so the challenge to the taxing legislation failed. However, the assessment itself was invalid because the Kar Adhikari's appointment was not shown to comply with the governing Zila Parishad requirements; mere transmission of papers to the Public Service Commission was not enough, and the temporary arrangement had expired. The impugned assessment was therefore quashed for want of lawful authority in the assessing officer. en-us Fri, 07 May 1971 00:00:00 +0530 Mon, 29 Jan 2018 12:18:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198312 The validation statute was treated as within legislative competence, and the levy of professions tax was not defeated merely because the tax had earlier been reduced and later restored with retrospective validation. The constitutional and pre-Constitution framework was read as permitting fresh substitution of the rate and validation of prior collections, so the challenge to the taxing legislation failed. However, the assessment itself was invalid because the Kar Adhikari's appointment was not shown to comply with the governing Zila Parishad requirements; mere transmission of papers to the Public Service Commission was not enough, and the temporary arrangement had expired. The impugned assessment was therefore quashed for want of lawful authority in the assessing officer. Case-Laws Indian Laws Fri, 07 May 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198312