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. .....
Tag this Judgment!Court : Guwahati
..... action on the part of the deputy commissioner towards issuance of the impugned order dated 6.6.2003 for recovery of the amount in question being in pursuance to the stay order granted by the apex court and in view of the retrospective amendment as has been brought by the finance act, 2003, there is nothing wrong in the action and that everything has been done as per contemplation of the provisions of section 154 of the finance act, 2003. ..... to the amendments of rules 9 and 49 of central excise rules, 1944 was brought about and which is pari materia to the provisions of section 154 of the finance act, 2003, such retrospective operation cannot override the express provisions of section 11a and in the instant case the petitioners having not been issued with any notice before passing the impugned order dated 6.6.2003 and this ..... the entire action on the part of the deputy commissioner was upon assessing the situation that had arisen pursuant to the judgment in writ appeals and the effect and retrospective operation of section 154 of the finance act, 2003 coupled with the stay order passed by the apex court. ..... while dealing with the apprehension of the party that the retrospective amendment would cause great hardship, if one has to pay duty with retrospective effect from 1944 in view of the amendment of 1982, the apex court while affirming the judgment of the delhi high court diluting such apprehension held that it would not be possible either to impose a penalty to confiscate .....
Tag this Judgment!Court : Guwahati
..... director of pension, assam by his communication dated 30.12.1998 addressed to the director of secondary education, assam took the stand that neither the regualrisation of the officiating promotion with retrospective effect nor fixation benefit can be claimed by the petitioner for holding higher post referring to the so-called circular dated 19.5.1998 which was enclosed with the said communication and directed ..... the petitioner the director of secondary education, assam by her order dated 21.12.1995 allowed the petitioner to officiate as headmaster in the school mentioned above with effect from 1.1.1991 retrospectively instead of 6.3.1991 on which date he was made incharge headmaster of the said school which clearly shows that the petitioner was allowed to officiate as headmaster since 1.1.1991 ..... 3, 5, 7 and 11 particularly can not stand in view of the fact that in these paragraphs on one hand the authority has admitted allowing the petitioner to officiate as headmaster with retrospective effect 1991 till his retirement and on the other hand it has taken a stand that all these officiating promotions and payment of pay scales of headmaster to the petitioner were erroneous. 13. ..... on the counter filed by the state government he has also submitted that earlier actions of allowing the petitioner to officiate headmaster with retrospective effect and subsequent benefit of stagnation of increment were all erroneous and the government is reviewing the entire matter for which the petitioner .....
Tag this Judgment!Court : Guwahati
..... state of rajasthan : [1966]1scr890 , the supreme court has held that cases may conceivably occur where the court may have to consider the question as to whether excessive retrospective operation prescribed by a taxing statute amounts to the contravention of the citizen's fundamental right ; and in dealing with such a question, the court may have to take into account all the relevant and surrounding facts ..... in the result, i hold that sub-section (la)(a) of section 143 of the income-tax act, 1961, substituted by the finance act, 1993, is constitutionally valid, but the retrospective operation given to the provision therein that additional income-tax is to be imposed where the loss declared by a person is reduced as a result of adjustments is ultra vires the ..... passage from 73 harvard law review 692 at page 705 would show that the court has been extremely reluctant to override the legislative judgment as to the necessity for retrospective taxation, because taxes are not in the nature of penalty but rather a means of apportioning the costs of government among those who benefit from it. ..... state of bihar : [1963]50itr171(sc) , the supreme court observed that no mechanical test can be applied in determining the validity of the retrospective operation of the act and it is conceivable that cases may arise in which the retrospective operation of a taxing or other statute may introduce such an element of unreasonableness that the restrictions' imposed by it may be open to serious challenge .....
Tag this Judgment!Court : Guwahati
..... , had recommended that he was in agreement with the first option that is abolition of contract labour because the workmen have completed more than 240 days continuous service in the establishment and should be absorbed with retrospective effect. .....
Tag this Judgment!Court : Guwahati
..... 287/97 before the learned single judge contending inter alia, that the amendment act, 1995, was prospective and was not retrospective and, therefore, not applicable to the accident in the present case which took place in the year 1992. .....
Tag this Judgment!Court : Guwahati
..... whether, on the facts and in the circumstances of the case, the tribunal erred in facts as well as in law in interpreting and holding that rule 6aa inserted with effect from august 1, 1981, does not have retrospective effect, its operation is prospective with effect from september 1, 1981, and therefore it would not apply to expenses incurred on or before june 30, 1981, and it could not be applicable in respect of pending assessments as on august 1, 1981 ?2. ..... the order of the commissioner of income-tax (appeals) and uphold the order of the assessing officer holding that rule 6aa of the rules incorporated with effect from august 1, 1981, did not have any retrospective effect and therefore would not apply to expenses incurred on or before june 30, 1981. .....
Tag this Judgment!Court : Guwahati
..... broadly stated position of law governing the status of a government employee is, however, subject to the condition that the benefits acquired with regard to the conditions of service, by virtue of the relevant existing statutory or constitutional provisions, cannot, with retrospective effect, be taken away, abridge or withdrawn by amending 'the statute concerned and/ or the constitution nor can such amendments be allowed if such amendment is arbitrary, discriminatory, unreasonable or violative of articles 14 and 16 inasmuch as by ..... governing status of a government employee is, however, subject to the condition that the benefits, which have accrued with regard to the conditions of service, by virtue of the relevant existing statutory or constitutional provisions cannot, with retrospective effect, be taken away, abridged or withdrawn by amending the statute or constitution nor can such amendments be allowed if the same is arbitrary, discriminatory, unreasonable or violative of the fundamental rights ..... of an employee in a private sector, be altered unilaterally by the statutory or constitutional authority concerned if so, whether such alteration can be made with retrospective effect and if so, what is the extent of such powers will the power to amend the conditions of service retrospectively include the power to take away or abridge, with retrospective effect, those rights, which have already accrued to the government employee under the existing rules and before the amendment was introduced ?20 .....
Tag this Judgment!Court : Guwahati
..... in driving the motor vehicle causing the accident, that there was nothing in the language of section 92-a, which may lead to the conclusion that the legislative intent was to give to it retrospective operation and that as against bombay high court, rajasthan, allahabad and andhra pradesh high courts have taken the view that section 92-a cannot be invoked in respect of an accident prior to 1-10 82.13. ..... just because the claim under it, related to an accident that occurred before the law came into force it may also be said that the amendment may not be considered retrospective in the sense under consideration because a part of the requisite for its action is drawn from a time antecedent to its coming into force, that is the death or permanent ..... , unlike in the united kingdom here in india we have a written constitution which confers justiciable fundamental rights and so the very refusal to make an act retrospective or the non-application of the act with reference to a date or to an event that took place before the enactment may, by itself, create an impermissible classification justifying the striking down of the non- ..... state of andhra pradesh : air1986sc210 was also cited where it was held that:while it is a general rule of law that statutes are not to operate retrospectively, they may so operate by express enactment, by necessary implication from the language implied or where the statute is explanatory or declaratory or where the statute is passed for the purpose of protecting the .....
Tag this Judgment!Court : Guwahati
..... thus section 2 of the amending act to the extent that it imposes higher levy of 45 per cent, with retrospective effect from the first of april, 1966, and also section 3 of the amending act which nullified the judgment of the high court in cawasji & co. v ..... in our opinion, the enhancement of the rate of duty from 6 1/2 per cent to 45 per cent, with retrospective effect is in the facts and circumstances of the case, clearly arbitrary and unreasonable. ..... whether the board has power to levy the tariff with retrospective effect was considered in air 1987 sc 364 new central jute mills co ..... we see in the facts the government nor the board in their counters in opposition gave no reasons as to why with retrospective effect tariff revision is enforced instead the two have been contending there was no retrospectivity when tariff is enforced from july 1, 1986. 43. ..... second contention is that the levy of the surcharge resulted in a retrospective levy and therefore, it was not in accordance with law. ..... whether the board has power to impose tariff with retrospective effect is not the issue that is raised though such an issue arises on the facts of the case. 39 ..... other general and broad principles as to unreasonableness, relevant to statutes with retrospective effect, was evolved in the case of kunnathat thathunni. ..... may be open to the legislature to impose the levy at the higher rate which really amounts to imposition of tax with retrospective operation has to be justified on proper and cogent grounds'. .....
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