Court : Chennai
Reported in : 18Ind.Cas.64
..... the 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 respecting ..... 'in dealing with acts of parliament which have the effect of taking away rights of action, we ought not to construe them as having a retrospective operation, unless it appears clearly that such was the intention of the legislature. ..... at the same time a well established principle that unless the terms of a statute expressly so provide or necessarily require it, retrospective operation will not be given to a statute so as to affect, alter or destroy any vested right. ..... observes: 'perhaps no rule of construction is more firmly established than this, that a retrospective operation is not to be given to a statute so as to impair an existing right or obligation, otherwise than as regards matter of procedure, unless that effect cannot be avoided without doing violence to the language of ..... the general rule that statutes relating to processual law have retrospective operation is as much subject to this important qualification as statutes dealing with ..... the court, if asked to give retrospective effect to a statute, will bear in mind the consequences of .....
Tag this Judgment!Court : Chennai
Reported in : AIR1935Mad404
..... shanmvgam pillai 1932 mad 734, has taken the view that that section is not retrospective; but he submitted that the observations in that-case on this point were obiter, because the suit was one for ..... it is true that the judicial committee did not in terms deal with the question of retrospective operation, but their lordships directly advert to the new legislation and refer to it as a partial importation of the english law into india and we may certainly take it that neither the learned counsel ..... new legislation to pending proeeding rests on a well recognised exception to the rule of retrospective operation and where the language of the new act makes it clear, as the concluding moras of section ..... venkataramier, that the other sections were intended to have retrospective operation, such operation is clearly excluded, in respect of suits pending on the date of fee scorning into, force of the act (1st april 1930), by the concluding words of clause d ..... on the question of the retrospective operation of the section. ..... that in holding against the retrospective-operation of that provision, the learned judges did not give sufficient weight to the circumstance that section 16, of the amending act specifically singled out particular provisions of the act for the exclusion, of the principle of retrospective operation. mr. ..... rights of parties to pending suits should be decided as if the new act had not been missed, there is no scope whatever for be application of the rule of retrospective operation. .....
Tag this Judgment!Court : Chennai
Reported in : AIR1983Mad355
..... 921 housing and urban development department approving and confirming the amendment suggested by the housing board for giving retrospective effect with effect on and from the 22nd april, 1961 to the amendments to the service regulations, as already approved and confirmed by the government in g. o. ms. no. ..... 161 after its amendment reads thus:-'the board may by notification, make regulations whether prospectively or retrospectively not inconsistent with this act and the rules made thereunder for the purpose of giving effect to the provisions of this act. ..... i am therefore of the view that the amendment to the service regulations reducing the minimum general qualification with retrospective effect is valid and not null and void as stated by the petitioner.7. ..... however, by the amendment act the words 'whether prospectively or retrospectively' were added after the words 'make regulations'. s. ..... govind swaminathan on behalf of the petitioner is that the housing board has no power to make a retrospective amendment to the service regulations. ..... , which will have retrospective operation and that is what has been done by the amendment act. ..... therefore on and after 25-8-1981 the housing board had the power to make service regulations with retrospective operation. ..... 161, the housing board could not make service regulations with retrospective effect. .....
Tag this Judgment!Court : Chennai
Reported in : (2009)6MLJ289
..... there the supreme court held that the act will not have any retrospective operation and will not apply to pending suits already filed and entertained prior to the coming into force of section 4 of the benami transactions (prohibition) act ..... in the counter affidavit filed by the state it is stated that the amendments were given retrospective effect as per the principles laid down by the supreme court in naganatha ayyar's case (cited supra) ..... therefore, from the above it is clear that the legislature has a power to enact a retrospective legislation for the purpose of clarifying certain ambiguity that has been created by the judgment of the court ..... if those amendments so introduced have been effaced by act 25 of 1978 with retrospective effect saying that it shall be deemed that no such amendments had ever been introduced in the principal act, then full effect has to be given to the provisions of the later act unless they are held to be ..... in : air1997sc1815 and wanted to emphasize that even if the legislature has power to make a retrospective legislation, it cannot invalidate the decisions which were rendered already.21. ..... the learned counsel also submitted that the retrospective nature and effect of the benami transactions (prohibition) act, 1988 came up for consideration before the supreme court in its decision in ..... sometimes this is done by re-enacting retrospectively a valid and legal taxing provision and then by fiction making the tax already collected to stand under the re-enacted .....
Tag this Judgment!Court : Chennai
Reported in : (1998)62TTJ(Mad)432
..... 5,79,589, being cash assistance received by the assessee, has become revenue receipt by way of the retrospective amendment in sections 28(iiib) and (iiic) of the income tax act. ..... the learned departmental representative pointed out that there was retrospective amendment by the finance act, 1990, to section 28 of the income tax act, by which sections 28(iiib) and 28(iiic), which read as under, have been added and the income by way of cash incentive received by the assessee ..... in the present case it is a fact that there was a retrospective amendment by the finance act, 1990, by which sections 28(iiib) and 28(iiic) has been inserted with effect from 1-4-1967, and 1-4-1972, respectively and which is the point involved in the grounds of appeal filed by the ..... the departmental representative has not disputed the cause for the delay and agreed that there was retrospective amendment by the finance act, 1990.3. ..... but due to the retrospective amendment by the finance act, 1990, the relief in respect of cash assistance has been withdrawn and, therefore, the total income will become positive taxable income. ..... the retrospective amendment cannot make a capital receipt to be a revenue receipt chargeable to tax.5. .....
Tag this Judgment!Court : Chennai
Reported in : (1913)24MLJ54
..... 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 respecting ..... observes 'in dealing with acts of parliament which have the effect of taking away rights of action, we ought not to construe them as having a retrospective operation, unless it appears clearly that such was the intention of the legislature. ..... at the same time a well-established principle that unless the terms of a statute expressly so provided or necessarily require it, retrospective operation will not be given to a statute so as to affect, alter or destroy any vested right. ..... observes: 'perhaps no rule of construction is more firmly established than this-that a retrospective operation is not to be given to a statute so as to impair, the existing right or obligation, otherwise than as regards matter of procedure, unless that effect cannot be avoided without doing violence to the language of ..... the general rule that statutes relating to processual law have retrospective operation is as much subject to this important qualification as statutes dealing ..... the court if asked to give retrospective effect to a statute, will bear in mind the consequences .....
Tag this Judgment!Court : Chennai
Reported in : AIR1963Mad50
..... in this case, the daughter (plaintiff) also should get a half share in the properties of muthuswami chettiar along with his two widows is really based upon two assumptions; first, that the operation of section 8 is really retrospective and section 14 can be givan effect to only in cases where the propositus dies after the act came into force. ..... . the learned judge repelled this contention observing that the provisions of the hindu succession act were not retrospective in their operation and succession had already opened in 1948 on the remarriage of the widow and had vested in the plaintiff under the law as it stood then, and that the estate so vested could not be divested ..... reference to property acquired before the commencement of the act certainly makes the provisions of the section retrospective, but even in such a case the property must be possessed by a female hindu at the time the act came into force in order to make the provisions of the section ..... .' they further observed that to place such an interpretation on the act was not to give retrospective effect to its provisions, the material point of time being the date when the succession opens, namely, the death of the female heir (actually the mother). ..... . he also stated that while section 8 would have to be construed retrospectively in the sense that the mere fact of the male hindu having died intestate prior to the act need not stand in the way of the application of section 8, for example, in this particular case, still on .....
Tag this Judgment!Court : Chennai
Reported in : [1986]63STC18(Mad)
..... . the supreme court in considering the validity of such retrospective legislations has very often upheld the validity on the ground that they were disputed questions pending for a long time in court and ultimately when the decision of the supreme court was adverse, they amend the law retrospectively and such retrospective legislations are reasonable and could not be questioned if the legislature has the ..... transactions of supply of food and drinks in a restaurant, the validating provision in section 6 does not enlarge that power so as to include transactions which are not included in the word "sale" and that it confers retrospectively legislative competence, if there was a provision which lacked such competence ..... case, though the retrospective levy of the tax on goods and passengers was as long as for 10 years, the validating act which gave such retrospective effect was held as not unreasonable due to the fact that the litigation regarding the constitutionality of the taxing statute, which has to be validated, was going on for an inordinate length of time and the retrospective operation only covered ..... . it is also pertinent to note that the retrospective levy will affect even assessments which had become final as has been held by the supreme ..... for exemption in respect of such cases from levy of tax though validation has retrospective authorised such levy ..... had not intended to give benefit of the supreme court judgment to these assessees they shall have amended the sales tax act retrospectively.28 .....
Tag this Judgment!Court : Chennai
Reported in : (1994)117CTR(Mad)322; [1994]205ITR205(Mad)
..... in the face of the amendment of the provisions of section 136 of the income-tax act by the finance act, 1985, with retrospective effect from april 1, 1974, the finding of the trial magistrate that the income-tax officer is not a court, relying on the decision in associate industries v. ..... gopal engineering works : [1988]173itr206(mad) , wherein it was held that the retrospective amendment of a benevolent provision could not be in violation of article 20(1) of the constitution of india and, therefore, the amendment of section 136 with retrospective effect from april 1, 1974, by the finance act, 1985, is valid. ..... even the question as to whether the procedural amendment can be made with retrospective effect had been considered by a learned judge of this court in union of india v. ..... it has also been held (at page 87) : 'section 136 of the act was amended by the finance act of 1985, with retrospective effect from april 1, 1974, and it applies to the present case.' 13. ..... is not a judicial proceeding and that the income-tax officer is not a court consequent upon the amendment of section 136 of the income-tax act, which came into being by the finance act, 1985, with retrospective fact from april 1, 1974. ..... the amendment of section 136 of the income-tax act came into being by the finance act, 1985, with retrospective effect from april 1, 1974. ..... he has also submitted that section 136, income-tax act, has been amended by the finance act, 1985, with retrospective effect from april 1, 1974. .....
Tag this Judgment!Court : Chennai
Reported in : (1980)2MLJ39
..... one of the lord justices expressed the view:it is a well recognised principle in the construction of statutes that they operate only on cases and facts which come into existence after the statutes were passed, unles a retrospective effect is clearly intended.this principle of construction is especially applicable when the enactment to which a retrospective effect is sought to be given would prejudicially affect vested rights of the legal character of past transactions. ..... when a question arose as to whether those disqualifications will attach to a person made bankrupt before the passing of the said act, the queen's bench's decision was that the section has no retrospective operation and therefore the disqualifications will apply to a person who became a bankrupt before the act. ..... was passed in the year 1971 it came into force only in the year 1975 and in such a case the legislative intention can easily be assumed that the effect of the act is only prospective and not retrospective so as to affect the application filed in 1973 long before the act came into force. ..... said, which takes away or impairs vested rights acquired under existing law, or creates a new obligation, or imposes a new duty, or attaches a new disability in respect of transactions already past, must be presumed to be intended not to have a retrospective effect.there cannot be any difficulty in accepting the petitioner's stand that the provisions of the act are not retrospective and that it will apply only prospectively. .....
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