Court : Allahabad
Reported in : (1988)72CTR(All)114; [1988]174ITR269(All)
..... involved in the same.thus, from a close analysis of the above, it is manifestly clear that the aforesaid explanations added by the taxation laws (amendment) act, 1984, are clarificatory in nature and shall apply retrospectively to the years in dispute also.that apart there is one more factor which is a pointer to the same conclusion. ..... behalf of the appellants before the supreme court was that there is no indication in the amendment act of 1964 that it was to have retrospective operation and therefore the amendment made by it should be deemed to be only prospective. ..... been clarified that where a person is a partner in his representative capacity, interest paid to him in his individual capacity will not be disallowed under the abovementioned provision and vice versa'.regarding retrospective amendments, it has been stated at page 128 of 149 itr (st. ..... by learned counsel for the parties, the next question that falls for consideration is as to whether the explanation as appended to section 40(b) of the act by the taxation laws (amendment) act, 1984, is prospective or retrospective and what is the true nature of the said provision. ..... act, on the contrary, is not necessarily retrospective; it may be either enlarging or restraining and it takes effect prospectively, unless it has retrospective effect by express terms or necessary intendment. ..... it may be correct that the presumption against the retrospective operation is not applicable to declaratory statutes as stated in craies on statute law, .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1975All239
..... of the 1955 act inasmuch as by its very terms section 3 of the 1955 act permitted only prospective legislation and though the central government was armed with the power of making a retrospective amendment in the 1955 order by the 1962 act yet the amendment itself being an order under section 3 of the said act and there being nothing to show that the amendment was necessary ..... in view of the fact that clause 5 was enacted in the 1966 order specifically conferring power for determination of additional cane price and for the payment thereof with retrospective effect covering the period of four years from 1st november 1958 to 31st october 1962 on the basis of the formula devised in the schedule, the intention of the ..... of the delhi high court it seems to us that it was assumed by them that the 1962 act conferred a plenary power on the central government for all time to come to make retrospective orders under section 3 of the 1955 act regarding the payment of the minimum price and the additional price for sugarcane purchased by the sugar producers.18. ..... that no provision has been made in section 3 of the essential commodities act, 1955, for making an order under that section with retrospective effect, the central government may, if satisfied that public interest so requires, by order notified in the official gazette, amend either prospectively or retrospectively the sugarcane (control) order in respect of any matter for which provision has been made in clause 3-a and the schedule of that .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1970All561
..... 'if the rule of liberal construction is to be applied, as it obviously should, then any doubt should be resolved in favour of retrospective operation, if such operation does not destroy or disturb vested rights, impair the obligation of contracts, create new liabilities, violate due process of law or contravene some other constitutional provision, and if such operation will carry ..... when one looks at the, act in the context of the retrospective ordinance, section 333-a would seem to be retrospective, for otherwise the object of the act would not be achieved fully.31. ..... in sum, the history, the nature, the purpose and language of section 333-a clearly manifest the legislative intention of giving it retrospective operation from the date of creation of the municipality. ..... the failure to give retrospective effect to the section would not only frustrate this purpose but would cause severe prejudice and great hardship to the innocent public dealing with the town area. ..... in other words, a statute relating to remedial law may properly, in several instance, be given retrospective application. ..... it is not retrospective either in express language or by necessary implication. ..... the language and the purpose of section 333-a clearly show that it operates retrospectively. ..... so the remedial nature of the act would suggest that section 333-a is retrospective.33. ..... it is also said that a taxing statute should not be construed to be retrospective. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1931All635; 136Ind.Cas.145
..... act had come into operation immediately after the time of its being passed, the hardship would have been so great that we might have inferred an intention on the part of the legislature not to give it a retrospective operation, but when we see that it contains a provision suspending its operation for six weeks, that must be taken as an intimation that the legislature has provided that as the period of time within which proceedings ..... out that i am of the opinion that the law of limitation is a law of procedure and the general rule is that a statute of limitation is retrospective in its operation and governs all proceedings from the moment of its enactment, even though the cause of action might accrue before the act came into force. ..... 99 to cases where the cause of action arose before the law came into force, and because we know that as a matter of principle, substantive law, or indeed any law, is not to be given a retrospective effect, unless the intention is clear on the point, that we have to look to the consequences of the application of the law. ..... many cases might be cited to show that courts have refused to allow statutes to have retrospective effect, although their language seemed to imply that such was the intention of the legislature, because, if the statutes had been so construed, vested ..... is that, unless and until the legislature gives the clearest indication that a rule of substantive law will have a retrospective effect, the court will not give the rule that effect.43. .....
Tag this Judgment!Court : Allahabad
Reported in : 1998(4)AWC537; (1999)2UPLBEC825
..... the amendment does not contain any express provision giving the amendment retrospective effect nor there is any third, showing the necessary intendment for enforcing amended provisions with retrospective effect.84. ..... it is well-settled rule of construction of every legislative enactment that every statute or statutory rule is prospective unless it is expressly or by necessary implication made to have retrospective effect. ..... whether the petitioners were disqualified on account of the amending ordinance of 1997, which is not retrospective in nature. 2. .....
Tag this Judgment!Court : Allahabad
Reported in : II(1995)ACC199
..... there are no express words in section 92-a nor is there any express provision in the amending act 47 of 1982 making the section retrospective but that by itself is not sufficient to hold against retrospectively for such an intention of the legislature may be inferred by necessary implication for there is no absolute rule of inviolability of substantive rights. ..... chetri : [1964]6scr876 , the supreme court held that '...a statutory provision is held to be retrospective either when it is so declared by express terms, or the intention to make it retrospective clearly follows from the relevant words and the context in which they occur. ..... 'a statute dealing with substantive rights differs from a statute which relates to procedure or evidence of is declaratory in nature inasmuch as while a statute dealing with substantive rights mprima facie prospective unless it is expressly or by necessary implication made to have retrospective effect, a statute concerned mainly with matters of procedure or evidence or which is declaratory in nature has to be construed as retrospective unless there is a clear indication that such was not the intention of the legislature. ..... 47 of 1982 with effect from 1.10.1992 and section 140 of the motor vehicles act, 1988 are retrospective in operation and effect and the benefit hereof is extendible to a claim for damages in respect of earth or permanent disablement which has resulted from an accident, arising out of the use of motor vehicle, occurring prior to 1.10. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1954All538; (1954)IILLJ279All
..... order and may, thereafter, require the employers, workmen or both to observe those very conditions in future during the period specified in the order under clause (b) of section 3 of the act.it is, therefore, clear that, giving retrospective effect' to an order passed under clause (b) of section 3 would be clearly against the intention of the legislature as it would permit the state government to get round the limitation of its power specifically imposed by the ..... . there are no words at all in this section which may indicate that the legislature expressly intended that this provision of law should operate retrospectively so as to govern terms and conditions of employment agreed to between the employers & employees and already acted upon before orders are passed by the state government in exercise of the powers conferred by clause (b) of ..... . by coming to the conclusion that the demand should be conceded, the state government was not psssing an order which would have retrospective effect but was passing an order which was to ensure that the workmen thereafter to be employed in 1950 will work in a contented manner in the factories in question.with the question whether ..... , no words at all in this provision to indicate that the legislature could even have impliedly intended to lay down that orders passed under clause (b) of section 3 might be given retrospective effect so as to alter terms and conditions of employment agreed upon and carried out prior to the passing of the orders .....
Tag this Judgment!Court : Allahabad
Reported in : (1996)56TTJ(All)521
..... the following extract from the judgment was quoted by him :'an order which is inconsistent with the provisions of a subsequent amendment of law with retrospective effect, must be deemed to suffer from a mistake apparent from record and is liable to be rectified under s. ..... 143(1a) brought out by the finance act, 1993, with retrospective effect from 1st april, 1993, according to which additional tax could be charged even where the loss declared by the assessee in the return was reduced in the processing under s. ..... prima facie, it may appear somewhat strange that an order which was good and valid when it was made should be treated as patently invalid and wrong by virtue of the retrospective operation of the amendment act. ..... 143(1a) of the act with retrospective effect from 1st april, 1989, she relied on a decision of the supreme court in m. k. ..... this direction has been given in view of the retrospective amendment of s. ..... the assessee submitted before the ao that the above decision of the allahabad high court still holds good and the retrospective amendment of s. ..... , 1992, for the following : (a) charging additional tax in view of the retrospective amendment of s. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1997All8; [1996(73)FLR1191]
..... no such provision has been placed before us justifying the retrospective operation of the said scheme. ..... it is well settled mat such an order cannot be given retrospective effect unless authorised by law. ..... that apart, even if retrospective operation of the said scheme is take n as valid, it cannot help the appel-lants, because, as mentioned before, rhe criteria and the principle for deployment laid down in the order dated 16-9-1993 framed by p.n.b. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1960All205
..... need not cite further authorities relied upon by the learned counsel for the petitioners.every decision has laid down the general proposition that unless a legislation makes an act specifically retrospective, it shall not affect an existing vested right and if according to our interpretation the present ordinance has not only impliedly and by its intention but expressly taken away the rights ..... be a pertinent question which may arise as to whether the rights to proceed with the suit or appeal without the act being made specially retrospective, would affect the pending suits or the right of appeal.but if a statute takes away a certain right from a certain party retrospectively, in our opinion, his rights would be deemed to have been taken away, whether they are involved in a pending suit or not. ..... rai : air1930all706 , cited by the learned counsel, was a case, where the agra pre-emption act had been amended retrospectively and affected the pending suits and a bench of this court had held :'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 ..... this ordinance on grounds inter alia that this ordinance is unconstitutional, that it is not a bona fide act on behalf of the governor, that this ordinance is not retrospective and, in any event, cannot affect the vested rights of the petitioners in a pending proceeding in a court of law.7. .....
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