https://www.taxtmi.com/caselaws?id=49400 Amendments to the Indore Industrial Tax Rules, 1927 were upheld because they were authorised under the true source of power, and a mistaken recital of the enabling provision in the notification did not invalidate them once publication requirements were met. The restriction of second appeals to questions of law only was also sustained, because a vested appellate right may be curtailed by express words or necessary implication, and the amended rule necessarily excluded fact-based second appeals. The Madhya Bharat Taxes on Income (Validation) Act, 1954 was held not discriminatory under Article 14 and validly cured defects in assessments made by the earlier authorities. en-us Thu, 20 Feb 1964 00:00:00 +0530 Sat, 27 Aug 2016 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49400 Amendments to the Indore Industrial Tax Rules, 1927 were upheld because they were authorised under the true source of power, and a mistaken recital of the enabling provision in the notification did not invalidate them once publication requirements were met. The restriction of second appeals to questions of law only was also sustained, because a vested appellate right may be curtailed by express words or necessary implication, and the amended rule necessarily excluded fact-based second appeals. The Madhya Bharat Taxes on Income (Validation) Act, 1954 was held not discriminatory under Article 14 and validly cured defects in assessments made by the earlier authorities. Case-Laws Indian Laws Thu, 20 Feb 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49400