SHRI PRITHVI COTTON MILLS LTD. & ANR. vs BROACH BOROUGH MUNICIPALITY & ORS.

The Supreme Court addressed the validity of tax assessments under Section 73 of the Bombay Municipal Boroughs Act, 1925, which allowed municipalities to levy rates on lands and buildings. The Court held that the Gujarat Imposition of Taxes by Municipalities (Validation) Act, 1963, which sought to validate past assessments based on capital value, was effective only if the underlying cause of invalidity was removed. The Court reaffirmed the principle that legislative validation must address the reasons for prior judicial invalidation, thus upholding the High Court's dismissal of the writ petitions challenging the assessments.