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TMI Blog1970 (10) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... t respondent in Civil Appeal No. 2462 of 1969, is the Managing Partner of the cinema theatre known as "the K.M.S. Theatre" at Mettupalayam in Coimbatore District. On November 7, 1965, the C.T.O. Erode, made surprise inspection of the theatre and found the booking clerk actually selling unauthorised tickets with a forged seal "C.T.O. Mettupalayam". The officer seized the forged seal and other connected materials alongwith the bogus tickets. Thereafter he served on the respondents notices calling upon them to show cause why the price of the tickets issued which had escaped assessment should not be brought to tax under the Madras Entertainments Tax Act, 1939 and further to levy surcharge on the payments for admission under the Madras Local Aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in the Fort St. George Gazette shall be deemed to be invalid or ever to have been invalid on the ground only that such assessment or re-assessment or collection was not in accordance with law and such tax assessed or reassessed or collected or purporting to have been assessed or reassessed or collected, shall, for all purposes, be deemed to be and to have been always validly assessed or reassessed or collected; and accordingly - (a) all acts, proceedings or things done or taken by the State Government or by any officer of the State Government or by any other authority in connection with the assessment or reassessment or collection of such tax, shall, for all purposes be deemed to be, and to have always been done or taken in accordance wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee or order of any Court, no assessment or re-assessment or collection of any tax due on any payment for admission to any entertainment or any cinematograph exhibition which has escaped assessment to tax, or which has been assessed at a rate lower than the rate at which it is assessable under Section 4 or 4-A of the principal Act made at any time after the date of the commencement of the principal Act and before the date of the publication of this Act in the Gazette shall be deemed to be invalid or ever to have been invalid on the ground only that such assessment or re-assessment or collection was not in accordance with law and such tax assessed or re-assessed or collected or purporting to have been assessed or reassessed or collected shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the directions issued by courts were considered by several decisions of this Court. In Shri Prithvi Cotton Mills Ltd. v. The Broach Borough Municipality . our present Chief Justice speaking for the Constitution Bench of the Court observed: Before we examine Section 3 to find out whether it is effective in its purpose or not we may say a few words about validating statutes in general. When a legislature sets out to validate a tax declared by a court to be illegally collected under an 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, f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bengal Criminal Law Amendment (Special Courts) Act, 1949, it was incompetent for either of them to validate an order of transfer which had already been quashed by the issue of a writ of certiorari by the High Court and the order of transfer being virtually dead, could not be resuscitated by the Governor or the Legislature and the validating measures could not touch any adjudication by the Court. It appears to us that the High Court took the correct view and the Fourth Special Court had clearly gone wrong in its appreciation of the scope and effect of the Validating Act and Ordinance. A legislature of a State is competent to pass any measure which is within the legislative competence under the Constitution of India. Of course, this is subj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od amended at all material times so as to empower the Board to issue the said notification/notices. Thereby the enactments i.e. Act 4 of 1920 and the Rules, framed under the Act pursuant to which the notifications and notices were issued, must be deemed to have been amended by the Act. But the Act does not set out the amendments intended to be made in the enactments. Act 18 of 1964 is a piece of clumsy drafting. By a fiction it deems the Act of 1920 and the rules framed thereunder to have been amended without disclosing the text or even the nature of the amendments. Proceeding further, it was observed: On the words used in the Act, it is plain that the legislature attempted to overrule or set aside the decision of this Court. That in our ..... X X X X Extracts X X X X X X X X Extracts X X X X
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