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1 - 10 of 23 (0.25 seconds)The Companies Act, 1956
Section 3 in The Companies Act, 1956 [Entire Act]
The Amending Act, 1897
Section 3 in The Amending Act, 1897 [Entire Act]
Article 14 in Constitution of India [Constitution]
Hari Singh And Ors vs The Military Estate Officer And Anr on 3 May, 1972
In the case of Hari Singh and others v. The Military Estate Officer and
another ((1972) 2 SCC 239) the Supreme Court held that 'The
meaning of a Validating Act is to remove the causes for
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ineffectiveness or invalidating of actions or proceedings, which are
validated by a legislative measure".
Itw Signode India Ltd vs Collector Of Central Excise on 19 November, 2003
The Supreme Court in the case of ITW Signode India Limited v.
Collector of Central Excise ((2004) 3 SCC 48) observed that 'A
Validation Act removes actual or possible voidness, disability or other
defect by confirming the validity of anything, which is or may be
invalid."
Article 142 in Constitution of India [Constitution]
Shri Prithvi Cotton Mills Ltd. & Anr vs Broach Borough Municipality & Ors on 25 April, 1969
In the case of Shri Prithvi Cotton Mills Ltd. (supra) the Apex Court
has held that when a legislature sets out to validate a tax declared by a Court
to be illegally collected under ineffective or an invalid law, the cause for
ineffectiveness or invalidity must be removed before validation can be said
to take place effectively. The most important condition, of course, is that the
legislature must possess the power to impose the tax, for, if it does not, the
action must ever remain ineffective and illegal. Granted legislative
competence, it is not sufficient to declare merely that the decision of the
Court shall not bind for that is tantamount to reversing the decision in
exercise of judicial power which the legislature does not possess or exercise.
A Court's decision must always bind unless the conditions on which it is
based are so fundamentally altered that the decision could not have been
given in the altered circumstances. Ordinarily, a Court holds a tax to be
invalidly imposed because the power to tax is wanting or the statute or the
rules or both are invalid or do not sufficiently create the jurisdiction.
Validation of a tax so declared illegal may be done only if the grounds of
illegality or invalidity are capable of being removed and are in fact removed
and the tax thus made legal. Sometimes this is done by providing for
jurisdiction where jurisdiction had not been properly invested before.
Sometimes this is done by re-enacting retrospectively a valid and legal
taxing provision and then by fiction making the tax already collected to
stand under the re-enacted law. Sometimes the legislature gives its own
meaning and interpretation of the law under which the tax was collected and
by legislative fiat makes the new meaning binding upon Courts. The
legislature may follow any one method or all of them and while it does so it
may neutralise the effect of the earlier decision of the Court which becomes
ineffective after the change of the law. Whichever method is adopted it must
be within the competence of the legislature and legal and adequate to attain
the object of validation. If the legislature has the power over the subject-
matter and competence to make a valid law, it can at any time make such a
valid law and make it retrospectively so as to bind even past transactions.