https://www.taxtmi.com/caselaws?id=285037 The Provincial Legislature and the Governor acting as a legislature could enact retrospective validating legislation, and the Khandwa Municipality (Validation of Tax) Act, 1941 was within that power. Section 142-A of the Government of India Act, 1935 did not invalidate the measure, because it only imposed a ceiling of fifty rupees per annum on amounts payable after 31 March 1939 and the impugned tax related to a period ending on 31 March 1938. The Act validly cured the defect in the earlier municipal levy, and the requisite assent and concurrence were obtained, so the challenge to the tax failed. en-us Wed, 29 Mar 1961 00:00:00 +0530 Mon, 23 Dec 2019 11:46:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285037 The Provincial Legislature and the Governor acting as a legislature could enact retrospective validating legislation, and the Khandwa Municipality (Validation of Tax) Act, 1941 was within that power. Section 142-A of the Government of India Act, 1935 did not invalidate the measure, because it only imposed a ceiling of fifty rupees per annum on amounts payable after 31 March 1939 and the impugned tax related to a period ending on 31 March 1938. The Act validly cured the defect in the earlier municipal levy, and the requisite assent and concurrence were obtained, so the challenge to the tax failed. Case-Laws Indian Laws Wed, 29 Mar 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285037