https://www.taxtmi.com/caselaws?id=40098 The earlier refund direction rested on the premise that the Validation Act was ultra vires, but that foundation changed after the validating legislation was later upheld as constitutionally valid. In that situation, the High Court was not justified in rejecting the State's review petition on technical grounds, because the basis of the original order had been altered by the subsequent judicial determination. The review petition was therefore maintainable and should have been heard. The order refusing review was set aside, the review was allowed, and the refund direction was vacated. en-us Tue, 19 Jan 1988 00:00:00 +0530 Thu, 16 Feb 2012 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40098 The earlier refund direction rested on the premise that the Validation Act was ultra vires, but that foundation changed after the validating legislation was later upheld as constitutionally valid. In that situation, the High Court was not justified in rejecting the State's review petition on technical grounds, because the basis of the original order had been altered by the subsequent judicial determination. The review petition was therefore maintainable and should have been heard. The order refusing review was set aside, the review was allowed, and the refund direction was vacated. Case-Laws Income Tax Tue, 19 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40098