JUDGMENT

Punchhi, J.-When a legislative enactment is caused an amendment beyond the competence of the legislature and the mistake is corrected by another amendment to bring the enactment back within its competence, can the entire legislation, original as well as amendatory be said to be "still-born" and thus unenforceable, is the significant question which falls for determination in this group of cases.

2. It will be necessary to refer to the legislative history of the questioned provisions. In the year 1964, the Rajasthan State legislature enacted a measure called the Rajasthan Urban Lands-Tax Act (Act No. 18 .of 1964) (hereinafter referred to as the "Principal Act."], to provide for levy of tax alone on "urban lands" in the State of Rajasthan. The Act then did not levy tax on buildings though within the competence of the legislature. The Principal Act was not enforced till 1973, when amendment was caused thereto by the Amending Act No. 15 of 1973, bringing about drastic changes in the Act, of far reaching consequences. By virtue of this Amendment Act, tax was sought to be levied or imposed upon both lands and buildings in the urban areas of the State of Rajasthan. The Principal Ac