https://www.taxtmi.com/caselaws?id=288081 The court upheld the constitutional validity of Section 23-A of the Punjab Agricultural Produce Markets Act, finding it does not retrospectively validate excess market fees but prevents unjust enrichment by licensees who passed on the burden to next purchasers. The provision allows Market Committees to retain excess fees collected and bars legal proceedings for refund, placing the onus of proof on licensees to show they did not pass on the fee. The court held that the legislature has the power to remove the basis of a judgment by amending laws, affirming the validity of barring legal remedies for refund. en-us Fri, 25 Nov 1983 00:00:00 +0530 Mon, 18 May 2020 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288081 The court upheld the constitutional validity of Section 23-A of the Punjab Agricultural Produce Markets Act, finding it does not retrospectively validate excess market fees but prevents unjust enrichment by licensees who passed on the burden to next purchasers. The provision allows Market Committees to retain excess fees collected and bars legal proceedings for refund, placing the onus of proof on licensees to show they did not pass on the fee. The court held that the legislature has the power to remove the basis of a judgment by amending laws, affirming the validity of barring legal remedies for refund. Case-Laws Indian Laws Fri, 25 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288081