IMPORTANT POINT
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, the entire legislation, original as well as amendatory cannot be said to be "still born" and thus unenforceable.

Headnote:Constitution of India-Seventh Schedule-Entry 86 in List I and Entry 49 in List II -Rajasthan Urban Land Tax Act, 1964-Charging Section 3-Levy of Urban Land Tax- Subsequently substituted by Section 4 of the Rajasthan Amending Act No. 15 of 1973 w.e.f. 1.4.73-Amendment was beyond the competence of State Legislature as it was in pith and substance relatable to Entry 86 in List I and not to Entry 49 in List II-Defect corrected-by another Rajasthan amendment by Raj. Amending Ordinance VI of 1973, which was later replaced by Rajasthan Amending Act 18 of 1973-Effect--Principal Act can stand on its own-Questions answered in favour of State and against appellants-Appeals dismissed. .
Held : Thus it is evident that the Principal Act could stand on its own and the amendment caused to it by Amending Act No. 15 of 1973, by itself brought a blot by way of substitution the offending portion of which was later sliced off as much. Nothing was so inextricably mixed up so that the extricable parts were not severable, or that any damage had been occassioned to the left out healthy portion rendering it incomplete. (Para 9)

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 Act and the Amending Act were made enforceable with effect from April 1, 1973. A private corporation challenged the constitutional validity of the Act as amended, in the High Court of Rajasthan. The State Government perhaps realising the flaws in the Amending Act No. 15 of 1973, had the Governor of the State issue on June 23, 1973, an Ordinance No. 6 of 1973 bringing about corrective changes in the provisions, (reference to which will be made later) which Ordinance was replaced by the Amending Act No. 18 of 1973, which came into force on November 10, 1973 but effective from 1-4-73. The rates of tax as applicable with effect from April 1, 1973 were changed subsequently by the Rajasthan Finance Act of 1977 (Act No. 2 of 1977) causing necessary amendments in the charging section of the Principal Act.

3. Section 3 of the Principal Act, as it was originally enacted, reads as under :

"3. Leyy of Urban land tax:

(1) Subject to the other provisions contained in this Act, there shall be levied and collected for each year a tax on Urban lands (hereinafter referred to as the Urban Land Tax) from every owner of urban land at such rate not exceeding 2% of the market value of such urban land as determined under Section 4, as the State Government may by Notification in the official Gazette declare in this respect.

Provided that the State Government may fix graduated rates of tax on different slabs of market value of urban lands.

Provided further that no tax shall be levied on any urban land if the owner thereof or his predecessor in interest has acquired such land by transfer from the Government or any local authority within a period of two years immediately preceding the year for which the tax is levied.

(2) The tax shall be in addition to any other tax for the time being payable in respect of the urban land or portion thereof under any other law for the time being in force.

4. This Section 3 was subsequently substituted by the following provision, by Section 4 of the Amending Act No.15 of 1973, with effect from April 1, 1973.

"3. Levy of lands and buildings tax : (1) There shall be levied and collected, with effect on and from 1st April, 1973, for each year a tax on lands and buildings situate in an urban area (hereinafter referred to as the lands and buildings tax) from the owner of such lands and buildings at such rates not exceeding 2% of the market value thereof as the State Government may, by notification in the official gazette declare in this behalf.

Provided that the State Government may fix graduated rates of tax on different slabs of market values of urban lands and buildings.

Provided further that until a notification declaring rates of tax is issued under this subsection, the rates of tax on lands and buildings shall be as follows:

On First Rs. 50,000/- of mar