Court : Allahabad
Reported in : (1919)ILR61All1
..... right in saying that this entire section is controlled by the opening words, 'no such waqf' it would be unfortunate if the courts were driven to the conclusion that this one section of this short act is retrospective, while the rest of the act is not, i think this contingency can be avoided by interpreting the words 'no such waqf' in section 4 as equivalent to 'no waqf hereafter created under the provisions of section 3. ..... looked favourably on the suggestion that the act operated so as to validate past transactions, in the following cases the point has been considered and opinions have been expressed against the retrospective action of the statute: rahimunissa bibi v. ..... taking the view we do, the retrospective operation of the act of 1913 does not arise for decision; but, after hearing the point fully argued, i agree with my brother ..... vi of 1913), the said act is retrospective in its effect and that the arrangement effected by the will of the deceased maulvi habib-ullah khan amounts to a valid waqf under the ..... 1913, in consequence of any retrospective action on the part of ..... vi of 1913, has retrospective effect and counsel for the appellant repudiated ..... interest, which may also be referred to in connection with the question of the retrospective effect of act no. ..... to be found at the commencement of section 3--'it shall be lawful--and these on the face of them imply a power to be exercised in future, from the date of the passing of the act, and repel the suggestion of retrospective action. .....
Tag this Judgment!Court : Allahabad
Reported in : (1980)16CTR(All)127; [1981]132ITR517(All)
..... :'whether, on the facts and in the circumstances of the case, the income-tax appellate tribunal was correct in law in holding that the allowance of exemption on the value of the jewellery in the light of the retrospective amendment to the wealth-tax act, 1957, was not a mistake apparent from the record capable of being rectified under section 35 of the wealth-tax act, 1957?'3. ..... was overruled by the supreme court on appeal by special leave and it was held that as a result of the legal fiction brought about as a result of the retrospective operation given to the amending act, the subsequently inserted proviso must beread as forming part of section 18a(5) of the principal. ..... 2) act, 1971, section 5(1)(viii) of the act was amended with retrospective effect from april 1, 1963, and the words 'but not including jewellery' were inserted as a result of which jewellery was taken out of the exempted category of wealth, the aforesaid amendment further inserted at the ..... as a result of the legal fiction brought about as a result of the retrospective operation given to the aforesaid amendment, it shall be taken that the words ' but not including jewellery ' formed part of clause (viii) as from april 1, 1963, and, consequently, the appellate orders passed by the aac ..... be seen that the amendment made in section 5(1)(viii) by inserting the words ' but not including jewellery ' and thereby taking out the jewellery from the exempted category of wealth is to have retrospective effect from april 1, 1963. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1962All521
..... the amended article however will have no application to the present case because neither the amendment in clause (2) of article 31 has been given retrospective effect nor the theory of eclipse applies and the law being a post-constitution act its validity has to be judged on the basis of the constitutional provisions existing on the date of the passing and enforcement of the ..... the whole act is said to be saved by articles 31a and 31b which were introduced with retrospective effect by the constitution (first amendment) act, 1951. ..... it was further argued on behalf of the respondents that articles 31a and 31b, which were introduced in the constitution by the constitution (first) amendment act, 1951, and which were given retrospective effect also save the impugned sections. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1963All535
..... unless the legislature clearly intended the amended law to be retrospective, it should not be given a retrospective effect when it leads to multiplicity of suits. ..... to do so would mean applying the amended law retrospectively with the resultant consequence of multiplicity of suits. ..... by section 66 of the amending act (16 of 1953) clause (c) of section 202 was deleted from the class of cases cognizable by assistant collector first class and it was specifically provided that the amendment was being made with retrospective effect from july 1, 1952. ..... this clearly shows that the amendment of 1956 conferring jurisdiction on the revenue court was not meant to be retrospective. 6. ..... land reforms amendment act (18 of 1956), it was not laid down that the amendment was to be retrospective. ..... there is nothing in the amendment of 1953 to indicate that the legislature meant it to be retrospective. .....
Tag this Judgment!Court : Allahabad
Reported in : [1965]55ITR338(All)
..... furnished the answer to the question referred for the opinion of the high court.the question which confronts this court, however, is somewhat different and that is that when a provision is amendatory, though retrospective, but it was never considered by the tribunal as it could not have been, then is it open to the high court, not on appeal but on a reference, to take that amendatory ..... but which if considered would provide a complete answer to the question referred no decision has been brought to our notice which goes the extent of saying that a retrospective amendatory legislation which did not exist when the tribunal decided the appeal can be taken into consideration when answering the reference.there can be no doubt that an ..... direct decision by the supreme court.the interpretation which is sought to be placed by this court as to the jurisdiction of the high court under section 66 undoubtedly raises serious implications and makes retrospective amendatory legislation after the tribunal has given its decision in appeal of little or no avail to the department so far as that particular case is concerned, even though a reference may be ..... none others, then there is no escape from the conclusion that the high court is debarred when answering a reference to look into any new law even if it be retrospective in nature bearing on the question and which may provide a complete answer on the day when the question is being answered, but which provision was not before the tribunal when it .....
Tag this Judgment!Court : Allahabad
Reported in : [1986]61STC212(All)
..... relying on the aforesaid authorities, we hold that the rule laid down by this court in the case of kulbhushan chawla (printed infra) 1984 alj 125 has lost its value and efficacy after the retrospective legislation came into force. ..... final operates as res judicata between the parties to the litigation on the points already decided.but this principle does not hold good when the legislature alters the law especially when it is altered with retrospective effect. ..... a perusal of the act of 1948 shows that section 8-c was substantially amended retrospectively by the u.p. ..... retrospective legislation has the necessary consequence that the law which was construed by the court before its amendment ceases to exist. .....
Tag this Judgment!Court : Allahabad
Reported in : 2002(2)AWC1704b
..... act of 1995, is prospective in nature and no retrospective, therefore, the provisions of the u. p. ..... xiii of 1972 is retrospective, the petitioner is liable to be evicted by simple service of notice under section 106 of transfer of property act, 1882. .....
Tag this Judgment!Court : Allahabad
Reported in : [2005]276ITR98(All)
..... (1) would enable the authorities to reopen assessments, which had already attained finality due to bar of limitation prescribed under section 149 of the act as applicable prior to 1st april, 1989, would amount to giving sub-section (1) a retrospective operation which is neither expressly nor impliedly intended by the amended sub-section'.it has further held as follows :'on a proper construction of the provisions of section 150(1) and the effect of its operation from 1st april, 1989 ..... even a procedural provision cannot in the absence of clear contrary intendment expressed therein be given greater retrospectivity than is expressly mentioned so as to enable the authorities to affect the finality of tax assessments or to open up liabilities, which have become barred by lapse of time. ..... proceedings, which have attained finality under existing law due to bar of limitation cannot be held to be open for revival unless the amended provision is clearly given retrospective operation so as to allow upsetting of proceedings, which had already been concluded and attained finality. ..... the taxing provision imposing a liability is governed by the normal presumption that it is not retrospective and the settled principle of law is that the law to be applied is that which is in force in the assessment year unless otherwise provided expressly or by necessary implication ..... the amendment to sub-section (1) of section 150 is not expressed to be retrospective and, therefore, has to be held as only prospective. .....
Tag this Judgment!Court : Allahabad
Reported in : 2000(4)AWC2726; (2000)3UPLBEC2341
..... , prior to the date on which the uttar pradesh secondaryeducation service commission rules, 1995 were notified and all 'likely' vacancies falling in the promotion quota will be governed by rule 14 which will not become retrospective merely because it is applied to preexisting vacancies for until the process of selection begins by notification of vacancies under section 10 of the act, it will be only a matter of any body's guess as to whether a particular vacancy is ..... can be altered at any time by the legislature or the rule-making authority but such alteration will not affect a vested right unless the amendment is, expressly or by necessary implication, given a retrospective operation ; (c) rule 14 of the new rules will not become retrospective merely because it is applied to vacancies existing as on 8.5.1995 : (d) the cut-off-date for qualification and experience for promotion in a vacancy existing as on 8.5.1995 will be ' ..... is applicable inhere the object of the statute is to affect vested right or to impose new burdens or to impair existing obligations.....the ruleagainst retrospective operation is, however, not applicable to a statute merely because a part of the requisites for its action is drawn from a time antecedent ..... , 'the golden rule of construction is that, in the absence of anything in the enactment to show that it is to have retrospective operation, it cannot be so construed as to have the effect of altering the law applicable to a claim in litigation at the time when .....
Tag this Judgment!Court : Allahabad
Reported in : [2001]124STC33(All)
..... a clarificatory amendment of this nature will have retrospective effect and, therefore, if the principal act was existing law when the constitution came into force, the amending act also will be part of the existing law.'16. ..... it is well-settled that if a statute is curative or merely declaratory of the previous law retrospective operation is generally intended. ..... --the presumption against retrospective operation is not applicable to declaratory statutes. ..... 28 of 1991) is retrospective.19. ..... the language 'shall be deemed always to have meant' is declaratory, and is in plain terms retrospective. ..... if a new act is 'to explain' an earlier act, it would be without object unless construed retrospectively. ..... conclusive that the act is declaratory for these words may, at times, be used to introduce new rules of law and the act in the latter case will only be amending the law and will not necessarily be retrospective. ..... such acts are usually held to be retrospective. ..... those of the second class are to be construed as intended to lay down a rule for future cases, and to act retrospectively. .....
Tag this Judgment!