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Wyeth Laboratories Limited Vs. Union of India (Uoi)

Court : Mumbai

Reported in : 2002(3)ALLMR70; 2002(5)BomCR761; 2002(143)ELT47(Bom)

..... the petitioners could not have filed their refund applications prior to the commencement of the retrospective act for two reasons, firstly, they would not have been entitled for refund in absence of the said act and, secondly, had the petitioners filed their refund claims prior to the commencement of the said retrospective act, the customs authorities would have rejected their claims as pre-mature.14. ..... the learned counsel for the petitioners further submitted that it is specifically provided in the retrospective act that application for refund of such duty is to be made within six months from the ..... ', for short) was brought on the statute book on 8th september, 1986, so as to give retrospective effect to the notifications which were issued by the first respondent on or after 3rd march, 1986 but before 8th august, 1986 for the purpose of maintaining the effective rates of duty of excise in ..... so far as the question of limitation is concerned, having examined the provisions of the retrospective act, it is clear that the refund claims preferred by the petitioners were well within the period of six months as ..... he, therefore, urged that since the goods in question were not retrospectively liable to any excise duty, as such, for the same reasons, ..... the petitioners only after examining the retrospective operation of the said retrospective act realised that if no excise duty was payable on the said goods, then, no countervailing duty was attracted in respect of the importation ofthe said .....

Sarojamma Vs. Shankar

Court : Karnataka

Reported in : ILR1993KAR2427

..... - for the removal of doubt, it is hereby declared that the principal act, which expired after the 31st december 1992, having been retrospectively extended from that date upto and inclusive of the 31st december, 1997 by this act, shall deemed never to have expired at any time and all its provisions as amended and extended by this act, shall, ..... subject to the provisions of section 3 of this act, be deemed to be continuously in force'.a perusal of the said proviso would indeed go to show that the said act has been given a retrospective operation that is to say, the said act is deemed to have come into force on the 1 st day of december 1992 itself. ..... to be done by him, during the period commencing on the first day of january 1993 and ending on the date of publication of this act in the official gazette, if such act or omission was not an offence but for the retrospective extension of duration of the principal act by this act.4. ..... short title and commencement - (1) this act may be called the karnataka rent control (retrospective extension of duration) act, 1993. ..... 13/93 has been passed by the legislature giving a retrospective effect to the same. .....

Collector of Central Excise Vs. Mysore Lamp Works Ltd.

Court : Karnataka

Reported in : 1993(42)ECC38; 1993LC303(Karnataka); 1993(64)ELT193(Kar); ILR1992KAR3735

..... hence, the parliament passed the act giving retrospective effect to the notifications issued on and from 3-3-1986 but before 8-8-1986 exempting certain goods from excise duty, from 1-3-1986. 12. ..... the object of the act is to provide for giving retrospective effect to certain notifications relating to exemption from duties of excise. ..... 217/86 read with section 2 of the central duties of excise (retrospective exemption) act, 1986 (hereinafter referred to as 'the act'). 5. ..... therefore, the notification exempting the articles from the excise duty was required to be issued with effect from 1-3-1986 but the same could not have been issued with retrospective effect. .....

Unichem Laboratories Ltd. Vs. Collector of Central Excise, Bombay

Court : Supreme Court of India

Reported in : AIR2002SC3158; 2002(83)ECC513; 2002LC913(SC); 2002(145)ELT502(SC); JT2002(6)SC547; 2002(6)SCALE226; (2002)7SCC145; [2002]SUPP2SCR87

..... further, having regard to the fact that the act came into force on the 28th february, 1986, the parliament passed the central duties of excise (retrospective exemption) act, 1986 which provides for a new tariff, nomenclature as also rates of duties of excise. ..... retrospective effect for certain notification. .....

J.K. Synthetics Ltd. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Reported in : 1997AIHC1696; 1997(89)ELT447(SC); JT1996(11)SC733; 1996(9)SCALE720; (1997)11SCC194

..... credit therefor; that order was not sought to be recalled on the ground that payment of additional duty had not been made but, it would appear, on the ground that the said notification did not have retrospective effect, and this contention of the respondents the high court rejected. 8. ..... (the date on which the central duties of excise (retrospective exemption) bill was introduced was 8th august, 1986.) 2. ..... there is no dispute that the said notification has retrospective effect for the period 3rd march, 1986 to 8th august, 1986, by reason of the central duties of excise (retrospective exemption) act, 1986. 6. ..... it was, therefore, that the central duties of excise (retrospective exemption) act, 1986, was passed. ..... it gave retrospective effect to the exemption notifications. ..... ) on 3rd january, 1987, a show cause notice was issued to the appellants alleging that the aforesaid credit had been erroneously given, the said notification not having effect retrospectively. ..... retrospective effect for certain notifications. .....

Assistant Collector of Central Excise Vs. Mysore Snack Food Ltd.

Court : Karnataka

Reported in : 2005(184)ELT337(Kar)

..... the act, inter alia, provides that the effect of rates of duties as prevailing on february 28, 1986 shall as far as possible be preserved and to give retrospective effect to notifications relating to exemption of duties from march 3, 1986 till september 8, 1986. ..... it was held that the duty was paid by the company from april 12, 1986 and once the act providing for retrospective exemption was available, the department cannot decline to issue order of refund. ..... ashok haranahalli, learned counsel appearing on behalf of the appellant, submitted that the provisions of the central duties of excise (retrospective exemption) act, 1986, are not available to the company. ..... haranahalli also submitted that as the company commenced manufacture for the first time on april 12, 1986 and was not doing so prior to march 1, 1986, the benefit of retrospective exemption is not available. ..... the assistant collector, by order dated august 13, 1987 dismissed the claim holding that the company is not entitled to the advantage of the provisions of the central duties of excise (retrospective exemption) act, 1986.4. ..... on september 8, 1986, the government of india passed central duties of excise (retrospective exemption) act, 1986. .....

The Prohibition and Excise Supdt., A.P. and ors. Vs. Toddy Tappers Coo ...

Court : Supreme Court of India

Reported in : JT2003(9)SC178; (2004)3MLJ73(SC); 2003(9)SCALE643; (2003)12SCC738

..... court, by its common judgment, dated 10.01.2003 while upholding the amendment of rule 24 struck down the same with regard to giving retrospective effect and quashed the suspension of the licenses and show-cause notice for cancellation and allowed the writ petitions filed by the respondents ..... this act or the rules or orders made thereunder;(o) any other matter that may be prescribed under this act; (3) any rule under this act may be made with retrospective effect and when such a rule is made the reasons for making the rule shall be specified in a statement to be laid before both houses of the state legislature. ..... the facts and circumstances of the case which was amended in the larger public interest.b) whether the amended rule is not procedural in nature and as such can its retrospective effect be struck down.c) whether the high court is justified in quashing the suspension of licenses and show-cause notices in the facts and circumstances of the case.5. ..... it was also pointed out that the amendment was made on 21.11.2002 by way of subordinate legislation and the subordinate legislation has no retrospective effect and, therefore, the said amended rule has to be struck down.while rebutting the aforesaid arguments of the learned counsel for the petitioners, the ..... (3) and (4) of section 72 of the act read as under : '(3) any rule under this act may be made with retrospective effect and when such a rule is made the reasons for making the rule shall be specified in a statement to be laid .....

Employees State Insurance Corporation and anr. Vs. Steel Engineers and ...

Court : Guwahati

..... is correct that the provision of section 1(6) of the act as evident from sub-clause (2) of clause 1 of the amended act, has not given the retrospective operation by the legislature and, as such, there cannot be any question of liability of the respondent-industry in the instant case.7. ..... principle laid down in the said decision is that since there is no express or implied provision in the amending act to indicate that the act will have retrospective effect, the amending act would apply only prospectively. ..... if we hold that the act would have retrospective effect it would go against the intention of the ..... stated that though workmen compensation act itself is a social legislation, even in that case also the question of retrospective operation of a statute was not permitted.6. ..... question of law involved in this appeal is that whether sub-section (6) of section 1 of the employees' state insurance act, 1948 amended in the year 1989 shall have the effect of retrospective operation or prospective operation. mr. ..... impressed by the said submission in view of the fact that once amending act itself clearly shows the applicability of the said provisions is prospective, there is no scope to give the effect of the said statutory provisions by retrospective operation. ..... of the appellant, at this stage, submits that since the act is a social legislation and has been enacted for giving maximum benefits to the employees, the provisions of section 1(6) of the act must be read having retrospective effect. .....

ishwari Dutta Jha @ I.D. Jha Vs. Hindustan Steel Works Construction Li ...

Court : Patna

..... dated 30.4.1997 the company promoted the appellant as superintending engineer (c)/senior manager (c), but not with retrospective effect except in the matter of seniority, which was to be counted with effect from 1.12.1993. ..... instead of correcting its own mistake on account of which he was denied promotion with retrospective effect and with consequential benefits, the company has rejected his representation only on the ground of procedural error which could have been ignored in view of the facts and circumstances of ..... petitioner-appellant, whose claim for promotion to higher posts was not considered earlier on account of pendency of the departmental proceedings, is entitled to be considered for promotion with retrospective effect and consequential benefits after he has been exonerated from the charges? ..... the said judgment or this court, the appellant filed a representation dated 14.2.1997 for promotion to the post of superintending engineer with retrospective effect from the date when his juniors had been promoted. ..... if found suitable, they shall then be given the promotion with retrospective effect from the date on which their juniors were promoted.after having held as above, the supreme court directed for consideration of the claims of the concerned employees therein for promotion with ..... although he was granted promotion on 30.4.1997 but not with retrospective effect and without any consequential benefits except in the matter of seniority, which is to be counted with effect from .....

Jagdish Singh Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Reported in : 1975(8)WLN843

..... on the specific points raised in your letter referred to above, the board have made the following observation:para 3 (i), since the orders of 4-3-1957 had no retrospective pffect, there is no question of the seniority list of chargemen prepared on the basis of length of service as en 14-4.1952 being revised on the basis of 4-3-1957 orders. ..... such indication, about retrospective effect, as bas already been pointed out by us, has clearly there, in the impugned provisions.having bestowed my careful consideration i am unable to hold that their lord? ..... , conferred under rule 157; and in the absence of any act, having been passed by the appropriate legislature on the said matter, the rules, framed by the railway board, will have full effect and, if so indicated retrospectively also. .....