THE STATE OF UTTAR PRADESH AND OTHERS vs RAJA SYED MOHAMMAD SAADAT ALI KHAN.

The Supreme Court held that the Additional Collector was competent to assess agricultural income-tax under the United Provinces Agricultural Income-tax Act, 1949, as amended by Act XIV of 1956, which provided retrospective effect to the amended provisions. The Court clarified that if the law is amended with retrospective effect, the appellate court must apply the law as it stands at the time of the appeal, even if the authority originally lacked jurisdiction. The High Court's dismissal of the State's application for review was upheld, affirming the validity of the assessment made by the Additional Collector.