https://www.taxtmi.com/caselaws?id=272980 A validating statute may retrospectively cure the invalidity of a cess levy by re-enacting the operative provisions with legislative authority, so the earlier challenge to the State's competence did not succeed. Section 3 of the Validation Act also displaced the effect of the prior writ of mandamus, validated cesses imposed, assessed or collected under the State Act notwithstanding any court order, and allowed outstanding cess to be recovered. The cess scheme further provided a self-contained machinery of returns, verification and deposit, so a separate formal assessment order was not indispensable where the Collector had applied his mind and directed recovery of the admitted amount. en-us Tue, 05 Dec 1978 00:00:00 +0530 Tue, 29 May 2018 16:05:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272980 A validating statute may retrospectively cure the invalidity of a cess levy by re-enacting the operative provisions with legislative authority, so the earlier challenge to the State's competence did not succeed. Section 3 of the Validation Act also displaced the effect of the prior writ of mandamus, validated cesses imposed, assessed or collected under the State Act notwithstanding any court order, and allowed outstanding cess to be recovered. The cess scheme further provided a self-contained machinery of returns, verification and deposit, so a separate formal assessment order was not indispensable where the Collector had applied his mind and directed recovery of the admitted amount. Case-Laws Indian Laws Tue, 05 Dec 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272980