https://www.taxtmi.com/caselaws?id=40149 Retrospective validation of municipal property tax collections was upheld where the transitional municipal scheme permitted continued levy collection until the Government directed otherwise, and the validating amendment expressly covered prior actions taken in continuation of the tax. The later amendment cured any earlier lack of entrustment under the principal Act or the transitional Government Order, and the fact that related assessment provisions were not themselves retrospective did not defeat the clear legislative intent to validate prior collections and assessments. The measure was treated as a permissible retrospective validation of irregular fiscal action within legislative competence, rather than an impermissible setting aside of a court decision. en-us Tue, 11 Sep 1990 00:00:00 +0530 Mon, 21 Jul 2014 09:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40149 Retrospective validation of municipal property tax collections was upheld where the transitional municipal scheme permitted continued levy collection until the Government directed otherwise, and the validating amendment expressly covered prior actions taken in continuation of the tax. The later amendment cured any earlier lack of entrustment under the principal Act or the transitional Government Order, and the fact that related assessment provisions were not themselves retrospective did not defeat the clear legislative intent to validate prior collections and assessments. The measure was treated as a permissible retrospective validation of irregular fiscal action within legislative competence, rather than an impermissible setting aside of a court decision. Case-Laws Income Tax Tue, 11 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40149