The Tata Iron & Steel Co. Ltd vs The Mumbai Metropolitan Region Iron & ... on 9 February, 2018
He relied upon a decision of the Division Bench of the
Madhya Pradesh High Court in the case of Firm - Dayalal Meghji vs
State of Madhya Pradesh19 as well as a decision of the Allahabad High
Court in the case of Shashikant Rai Vs. Regional Transport Authority20.
14 The learned counsel submitted that in any event by Validating
Act, a fresh levy with retrospective effect cannot be provided for. He
submitted that a Validating enactment should be a curative legislation
to remove the deficiency or cause of invalidity and not a fresh
legislation imposing levy for the first time. Such levy violates
fundamental rights guaranteed under Article 19(1)(g) of the
Constitution of India. He submitted that the said Act of 1983 does not
permit even by implication retrospective application of bye-laws framed
in exercise of powers under Section 69 of the said Act of 1983.
15 The learned counsel submitted that the impugned enactment
is unreasonable and violative of Article 14 of the Constitution of India.
He also submitted that the impugned enactment is repugnant to the
said Act of 1983 as Sections 2(2) and 69 are not altered or amended by
the impugned enactment.