Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
274 (Bengal Paper Mill Co. Ltd. and Another Vs. Commercial Tax Officer, Calcutta and Others) in this regard. 33. Learned advocate appearing for Emami Agrotech Ltd has submitted that, validation acts can only be passed to cure defects are lacuna which are in the nature of small repairs and not to carry out substantial amendments which has the effect