Supreme Court of India · 1961-03-29
MST. JADAO BAHUJI vs MUNICIPAL COMMITTEE, KHANDWA AND ANOTHER
- Citation / case number
- SC 1959/94
- Court
- Supreme Court of India
- Petitioner
- MST. JADAO BAHUJI
- Respondent
- MUNICIPAL COMMITTEE, KHANDWA AND ANOTHER
- Author
- DAS, S.K.,KAPURL.,HIDAYATULLAH, M.,SHAHC.,AIYYAR, T.L. VENKATARAMA
- Bench
- DAS, S.K.,KAPUR, J.L.,HIDAYATULLAH, M.,SHAH, J.C.,AIYYAR, T.L. VENKATARAMA
Judgment text excerpt
The Supreme Court held that the Khandwa Municipality (Validation of Tax) Act, 1941, which sought to validate a tax imposed in 1922, was not invalidated by Section 142-A(2) of the Government of India Act, 1935. The Court established that the legislative power of Indian Legislatures included the authority to enact retrospective and validating laws, and that Section 142-A(2) only affected taxes imposed after March 31, 1939. Thus, the tax imposed prior to this date was valid, and the appeal was dismissed.