https://www.taxtmi.com/caselaws?id=302433 The Rajasthan Relief Undertakings (Special Provisions) Act, 1961 was upheld as valid because its true character was the prevention of unemployment and protection of sick industrial undertakings through temporary relief measures. Although Section 4(b) incidentally stayed pending legal proceedings, including winding up actions, the legislation was held to fall within the State's legislative competence on a pith and substance analysis, with reference to Concurrent List fields concerning employment, unemployment, and trade and commerce in controlled industry products. The expression "legal proceeding" was construed broadly to include proceedings before any court, and therefore to cover winding up proceedings before the High Court. en-us Sun, 22 Mar 1987 00:00:00 +0530 Thu, 26 May 2022 14:09:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302433 The Rajasthan Relief Undertakings (Special Provisions) Act, 1961 was upheld as valid because its true character was the prevention of unemployment and protection of sick industrial undertakings through temporary relief measures. Although Section 4(b) incidentally stayed pending legal proceedings, including winding up actions, the legislation was held to fall within the State's legislative competence on a pith and substance analysis, with reference to Concurrent List fields concerning employment, unemployment, and trade and commerce in controlled industry products. The expression "legal proceeding" was construed broadly to include proceedings before any court, and therefore to cover winding up proceedings before the High Court. Case-Laws Indian Laws Sun, 22 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302433