DELHI CLOTH & GENERAL MILLS CO.LTD. vs STATE OF RAJASTHAN .

The Supreme Court upheld the Kota Municipal Limits (Continued Existence) Validating Act, 1975, affirming the legality of the inclusion of villages Raipura and Ummedganj within the Kota municipality despite prior judicial findings. The Court ruled that the Validating Act rectified the earlier procedural deficiencies under the Rajasthan Town Municipalities Act, 1951, and thus validated the collection of octroi. The appeals by the State Government and Kota Municipality were allowed, reversing the High Court's decision that had struck down the Act.