https://www.taxtmi.com/caselaws?id=465937 Parliament, acting within its legislative competence over mines and minerals, could retrospectively validate earlier invalid State provisions by adopting their substance through incorporation and deeming language. The validating enactment was treated as a permissible Parliamentary re-enactment, not an attempt to confer competence on an incompetent Legislature. It also effectively revived the levy of rents and royalties, validated actions taken under the impugned provisions, saved amounts already realised, and barred refund claims except for sums paid in excess of what was due. Delegated Rule 20(2) was likewise capable of validation. The challenge to the validating legislation therefore failed and the retrospective levy remained operative. en-us Fri, 18 Apr 1975 00:00:00 +0530 Fri, 16 Jan 2026 13:36:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465937 Parliament, acting within its legislative competence over mines and minerals, could retrospectively validate earlier invalid State provisions by adopting their substance through incorporation and deeming language. The validating enactment was treated as a permissible Parliamentary re-enactment, not an attempt to confer competence on an incompetent Legislature. It also effectively revived the levy of rents and royalties, validated actions taken under the impugned provisions, saved amounts already realised, and barred refund claims except for sums paid in excess of what was due. Delegated Rule 20(2) was likewise capable of validation. The challenge to the validating legislation therefore failed and the retrospective levy remained operative. Case-Laws Indian Laws Fri, 18 Apr 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465937