Court : Allahabad
Reported in : [2008(119)FLR982]; (2009)IILLJ247All
..... submitted another representation on 19.8.2006 before the respondents esi corporation requesting for refund of the recovered amount on the ground that notification had exempted the applicability of the act with retrospective effect from 14.1.1986 and on the ground that the employees of the, petitioner-corporation had not been given any benefit of the esi during the aforesaid period.11. ..... by the esi from the petitioner as such employees could be insured by the esi act for corresponding benefit period is wholly erroneous and untenable as employee could not be insured from retrospective effect and it is not a sure of the esi corporation to usurp the money of the petitioner.17. ..... fully aware of the implications of the notification dated 5.5.2003 (granting exemption to the petitioner corporation from the provisions of the esi act with retrospective effect from 14.1.1986) and the effect of which was obvious i.e. ..... the petitioner has submitted that the very fact that the notification is silent about the refund and exemption has been granted to the petitioner-corporation with retrospective effect from 14.1.1986. ..... for refund has been rejected on the ground that there was no provision for refund under the esi act 'in respect of employees who have been exempted with retrospective effect. ..... provisions of section 91-a of the act but had failed to consider the effect of the provisions of section 88 of the esi act by which the exemption has been granted to the corporation with retrospective effect. .....
Tag this Judgment!Court : Allahabad
Reported in : [2005]277ITR98(All); [2004]141TAXMAN651(All)
..... to sub-section (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 1-4-1989, 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 1-4-1989, we are clearly ..... even a procedural provision cannot in the absence of clear contrary intendment expressed therein be given greater retrospectively 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 ..... , 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 ..... 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 : AIR1957All84
..... the central excise and salt act of 1944 by sub-section (1) all that referred to is additions to or deletions from the list of dutiable articles, variations in the rate of existing duty being excluded, and that in consequence section 7(2) gives retrospective effect only to the change in the schedule effected by section 7 (1)(a).we may say at once that we can see no ground for restricting the meaning of the term 'amendment' in the manner suggested by learned counsel, nor for ..... . we see no force in this argument for we can see nothing inherently unreasonable in giving retrospective effect to an enactment the object of which is to prevent a loss of revenue to the state which would otherwise occur ..... . it is not a dispute in these petitions that parliament can enact legislation which has retrospective effect, and once this is conceded we can see no particular difficulty in construing this sub-clause ..... . (sic) of india, air 1952 nag 139 (b), ceases to be a tax of that character merely because it is made retrospective in its operation ..... . it is a custom tariff legislation in which it is the invariable and necessary practice to (sic) with vested rights, to validate pastunlawful (sic), to make retrospective laws .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1966All234
..... the crown, air 1950 ep 25 that 'it is well settled that no one has a vested right in any procedural rule and that, therefore, any change in the procedural law has a retrospective effect in the sense of being applicable even to judicial proceedings initiated before the change, provided of course this can be done without affecting any substantive rights acquired by any of the parties to the proceedings before the ..... in maxwell on interpretation of statutes 1962 edition at page 217 it has been stated 'the general principle however seems to be that alterations in procedure are retrospective unless there be some good reason against it. ..... thus it is clear that although procedural law is generally retrospective but if enforcement of such an amendment affects the validity of a judicial order validly passed it cannot be retrospectively given effect to. ..... ordinarily an amendment in procedural law is retrospective unless the giving of its effect would prejudice the rights established under the old law. ..... the petitioner could not be compelled once more to give notice of some new date for hearing and incur all the consequent expenses and the amended rule was accordingly held to be not retrospective. 9. .....
Tag this Judgment!Court : Allahabad
Reported in : 1998(1)AWC454
..... , on the date when amending act was already in force, hence, the question of considering retrospective effect of the amending act loses its practical utility.11. ..... if section 2 (g) has been held to have retrospective operation, again this contention cannot be accepted. ..... 5 of 1995 has retrospective effect or not has been referred in writ petition no. ..... 5 of 1995 is not retrospective and, hence, the premises is covered by u. p. ..... 5 of 1995 has retrospective operation.9. ..... 5 of 1995 have retrospective effect. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1945All239
..... jai singh that section 92 has retrospective effect and, therefore, the present litigation must be decided by reference to the provisions of that section. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1930All706
..... it is well settled that a new enactment passed during the pendency of an action has not a retrospective effect unless either it expressly says so or it lays down a mere rule of procedure which it is the duty of courts to follow. ..... if the object were to declare the law as it has always stood we would expect that a declaratory act with retrospective effect explaining the meaning of the legislature would be enacted. ..... the act before us is nothing like either of these two enactments and there is absolutely nothing either in the body of the act, its title, preamble, or marginal notes which would indicate that it was intended to have a retrospective effect. ..... prima facie therefore there is no reason to suppose that the act is a mere declaratory act with retrospective effect. ..... hanuman das marwari : air1927all1 held that in view of the previous legislation the act not retrospective. ..... c, 107 that in view of the phraseology used in the body of the act it was not retrospective. ..... we may point out that in the case of other acts which stood on a much stronger footing it has been held that there was no presumption of retrospectiveness. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1959All149; 1959CriLJ268
..... be the cause what it may, the hard fact is that the trial of the appellants had already proceeded far beyond the stage of commencement by the time it could possibly be taken up by a special judge, so that the possibility of a retrospective application of the said act in that behalf had been irretrievably lost. ..... the above cited procedural provision regarding the case being triable by the special judge only, contained in section 7(1) of the criminal law amendment act, would be applicable provided its retrospective application had not already become barred. ..... unless provided expressly or by necessary implication, no statute is retrospective in its operation, but a statute which affects procedure only is retrospective. ..... the retrospectivity of a procedural statute will not however, affect substantive right which have already vested in a citizen. ..... now, there is no doubt that, barring that part of the criminal law amendment act which amends the indian penal code, the rest of the act is procedural and therefore applicable retrospectively. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1950All212
..... the inspector general professed to dismiss him with effect from 18th august 1989 but the learned civil judge has held that he could not give retrospective effect to his order of dismissal and accordingly treating the appellant as under suspension for the entire period ending on 8th july 1942, given him a decree for the subsistence allowance for the remaining period ..... the subsequent coming into force of the government of india act of 1935, which could not and did not have retrospective effect, could not validate the rule which was invalid ab initio, this is clearly laid down by the federal court and the judicial committee in the case of suraj narain anand, (a. i. r. ..... it was further pleaded that, even if the order could not be retrospective, the utmost that the plaintiff could claim was the subsistence allowance payable during the period of suspension, i.e. ..... general of police, after studying the evidence recorded by the board, had dismissed the plaintiff on 8bh july 1942 with retrospective effect from 18th august 1939. ..... no argument was advanced before us on the question whether the inspector general could give retrospective effect to his order of dismissal. ..... he made the order retrospective with effect from 18th august 1939. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1957All320
..... construction of article 13(1) that the difference arose because it was felt that that article could not retrospectively invalidate laws which when made were constitutional according to the constitution then in force.' 19. ..... that as the constitution (fourth amendment) act by which clause (2a) was introduced in article 31 came in force on 27-4-1955 that is, after the impugned act had been passed the amendment could not retrospectively validate the impugned act which had already become void under article 31(2).11. ..... the only effect of not making any subsequent amendment as retrospective is that no rights and obligations could be founded on the provisions of the impugned act from the date of the commencement of the constitution till ..... the amended clause (6) was not made retrospective the impugned act could have no operation as against citizens between 22-1-1950 and 18-6-1951 and no rights and obligations could be founded on the provisions of the impugned act during the said period whereas the amended clause (2) by reason of its being expressly made retrospective had effect even during the period.15. ..... 19 of the constitution it was observed in bhikaji's case (c):--'it will be noticed that clause (6), as amended, was not made retrospective as the amended clause (2) had been made. ..... although this provision was not made retrospective yet in that case the contention raised on behalf of the state was that as by the time the petitions had been filed the amended article 19(6) had come into force, .....
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