https://www.taxtmi.com/caselaws?id=289963 Bihar Regulation IV of 1942 was treated as valid validating legislation because, under Section 92(2) of the Government of India Act, 1935, the Governor's power to make regulations for the peace and good government of the excluded area was plenary, subject to the Governor-General's assent. That power was held to extend beyond the legislative lists and to support retrospective and curative measures, including provisions affecting pending tax assessments. The deeming clause in the regulation therefore required the Indian Finance Act, 1939 to be treated as having been in force in the excluded area from 30 March 1939, and the assessment was sustained as legal and valid. en-us Tue, 27 Aug 1946 00:00:00 +0530 Tue, 01 Sep 2020 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289963 Bihar Regulation IV of 1942 was treated as valid validating legislation because, under Section 92(2) of the Government of India Act, 1935, the Governor's power to make regulations for the peace and good government of the excluded area was plenary, subject to the Governor-General's assent. That power was held to extend beyond the legislative lists and to support retrospective and curative measures, including provisions affecting pending tax assessments. The deeming clause in the regulation therefore required the Indian Finance Act, 1939 to be treated as having been in force in the excluded area from 30 March 1939, and the assessment was sustained as legal and valid. Case-Laws Income Tax Tue, 27 Aug 1946 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289963