https://www.taxtmi.com/caselaws?id=49549 A retrospective validating amendment to agricultural income-tax law extended the definition of "Collector" to include an Additional Collector and cured past jurisdictional defects, so assessments made by such an officer were treated as valid. A review mechanism in the amending Act did not exclude the appellate court's power in a pending appeal, because the appeal had to be decided under the law as retrospectively amended. The amendment therefore operated to sustain the assessment and to require application of the amended law in appellate proceedings. en-us Thu, 28 Jul 1960 00:00:00 +0530 Tue, 02 Sep 2014 20:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49549 A retrospective validating amendment to agricultural income-tax law extended the definition of "Collector" to include an Additional Collector and cured past jurisdictional defects, so assessments made by such an officer were treated as valid. A review mechanism in the amending Act did not exclude the appellate court's power in a pending appeal, because the appeal had to be decided under the law as retrospectively amended. The amendment therefore operated to sustain the assessment and to require application of the amended law in appellate proceedings. Case-Laws Income Tax Thu, 28 Jul 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49549