JAWAHARMAL vs STATE OF RAJASTHAN AND OTHERS

The Supreme Court upheld the Rajasthan Passengers and Goods Taxation (Amendment and Validation) Act 1964, specifically Sections 2 and 4, which validated earlier Finance Acts of 1961 and 1962 that lacked Presidential assent as required by Article 255 of the Constitution. The Court ruled that the legislature has the authority to validate its own earlier acts, and the prior invalidity did not render them void ab initio. The Court clarified that the earlier acts had not been struck down by a competent court at the time of the new Act's passage, thus affirming the validity of the tax levies under the amended provisions.