https://www.taxtmi.com/caselaws?id=49415 Retrospective taxation under the Bihar Taxation on Passengers and Goods Act, 1961 was examined against legislative competence and constitutional limits. The Act fell within Entry 56 of List II, because it remained a tax on passengers and goods carried by road, and the retrospective feature did not change the essential character of the levy or the recovery mechanism. The Court stated that legislative power includes the authority to enact retrospective and validating laws. It also held that reasonableness of retrospective operation must be assessed in context, including prior litigation and the need to cure defects in earlier legislation. On the facts, the retrospective operation was not shown to be arbitrary or unconstitutional. en-us Mon, 11 Feb 1963 00:00:00 +0530 Mon, 25 Aug 2014 19:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49415 Retrospective taxation under the Bihar Taxation on Passengers and Goods Act, 1961 was examined against legislative competence and constitutional limits. The Act fell within Entry 56 of List II, because it remained a tax on passengers and goods carried by road, and the retrospective feature did not change the essential character of the levy or the recovery mechanism. The Court stated that legislative power includes the authority to enact retrospective and validating laws. It also held that reasonableness of retrospective operation must be assessed in context, including prior litigation and the need to cure defects in earlier legislation. On the facts, the retrospective operation was not shown to be arbitrary or unconstitutional. Case-Laws VAT and Sales Tax Mon, 11 Feb 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49415