KUNWAR TRIVIKRAM NARAIN SINGH vs STATE OF UTTAR PRADESH AND OTHERS

The Supreme Court held that the retrospective amendment under the U.P. Agricultural Income-tax (Amendment) Act, 1956, which included 'Assistant Collector' within the definition of 'Collector', validated the assessment made by the Assistant Collector. The Court ruled that the Collector's review order restored the earlier proceedings, thus negating any limitation issues since the original proceedings were deemed pending. The appeal was dismissed, affirming the validity of the fresh assessment made by the Assistant Collector.