Court : Supreme Court of India
Reported in : AIR1963SC274; (1963)65BOMLR378; [1963]1SCR721
..... . the submission of learned 'counsel was that though a legislature which bad plenary power in this regard could enact a, havind a retrospective operation, subordinate legislation, be it a rule, a bye-law or a notification, could not be made so as to have retrospective operation and that to that extent the rule, bye-law or notification would be ultra vires and would have to be struck down, relying for this position on -the decision of the mysore high court reported in air ..... . pathak's further submission was that the impugned bye-law was invalid and ultra vires of the act because it purported to operate retrospectively affecting vested rights under contracts which were subsisting on the day on which the bye-law came into force. mr ..... 1950, does not ex facie purport to modify the order of february 18, 1950, but, in view of the absence of any distinct provision in section 21 that the power of amendment and modification conferred on the state government may be so exercised as to have retrospective operation the order of april 26, 1950, viewed merely as an order of amendment or modification cannot, by virtue of section 21, have that effect ..... . if this were so the same result, would follow where the power to enact a rule or,a byelaw with "retrospective effect" so as to affect pending transactions, is conferred not by express words but where the necessary intendment of i the act confers such a power .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1995SC1012; JT1994(6)SC182; 1996(7)KarLJ299; 1994(4)SCALE192; (1994)5SCC593; [1994]Supp3SCR405
..... the act and it was observed:it was said that the operation of the statute was confined to persons who had become widows after the act was passed, and that the presumption against a retrospective statute being intended supported this construction; but we have shown before that the statute is in its direct operation prospective, as it relates to future removals only, and that it is not properly ..... the act and it was observed.it was said that the operation of the statute was confined to persons who had become widows after the act was passed, and that the presumption against a retrospective statute being intended supported this construction; but we have shown before that the statute is in its direct operation prospective, as it relates to future removals only, and that it is not properly ..... decreed and the argument that since the provisions came into force in 1955 the arrears of certain period could not furnish the cause of action else it would become retrospective was repelled and it was observed,.in our opinion, the conduct of the tenant prior to the coming into force of the new section can be taken into ..... . we are, therefore, unable to agree with the view expressed in zora singh (supra) that section 23(1-a) would only operate prospectively and will not have retrospective operation if it is construed as applying to proceedings which were pending before the reference court on the date of the commencement of the amending act and in which the reference court makes the award after .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1963SC1436; [1963]48ITR154(SC); [1963]Supp2SCR92
..... , on statute which impairs an existing right or obligation except as regards a matter of procedure, shall have retrospective operation unless such a construction appears very clearly in the terms of the act or arises by necessary and distinct ..... conclusion, we have kept in mind the principle that a statute does not necessarily become retrospective because a part of the requisites for its action is drawn from a time antecedant ..... existing law nor a matter relating to procedure but affects vested rights cannot be given a greater retrospective effect than its language renders necessary, and even in construing a section which is to a certain extent retrospective, the line is reached at which the words of the section cease to be plain. ..... merely declaratory, or which relate only to matters of procedure or of evidence are prima facie prospective; and retrospective effect is not to be given to them unless by express words or necessary implication, it appears that this was the intention of the legislature' and 'it is a corollary of this general presumption against retrospection that, even when a statute is intended to be to some extent retrospective, it is not to be construed as having a retrospective effect than its language renders necessary'. ..... 735, that it was not an invariable rule that a statute could not have a retrospective operation unless so expressed in its very terms, and that it was necessary to took to the general scope and purview of the statute and at the remedy sought to be .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1962SC1006; [1962]Supp2SCR1
..... duty is a tax on goods which must exist at the time when the tax is levied and it must have been intended and expected by the legislature that it will be passed on to the consumer and as retrospective operation of such duties had not got these qualities when the goods are no longer in possession of the person sought to be taxed they do not fall within the term 'duty of excise' and therefore they are ..... under item 84 of list i so as to affect goods that had been cleared from the warehouses after payment of proper duties at the rates prevailing on the date that the goods were cleared because (a) parliament's power to make retrospective laws is subject to constitutional limitations, namely, the language of item 84 of list i; (b) duty of excise as defined in the constitution and its nature and character is such that it is not capable of being exercised after the goods on which ..... madan gopal kabra : [1954]25itr58(sc) it was pointed out that parliament was not precluded from exercising the power of imposing a retrospective tax and therefore it was competent to make a law imposing a tax on the income of any year prior to the commencement ..... out that the submission of the learned counsel that a tax which according to economic theory is an indirect tax or a tax on goods becomes a direct and a personal tax and a tax of a different nature or category if imposed retrospectively because it was then incapable of being passed on, does not correctly represent the law as laid down by this court. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1984SC1194; [1984]148ITR664(SC); 1983(1)SCALE590; (1983)3SCC529; [1983]3SCR198; [1983]53STC289(SC)
..... the said levy after removing constitutional deficiencies in it was passed with the assent of the president in september 23, 1961 and that act was given retrospective effect from april 1, 1950 on which date the earlier act which had been declared as unconstitutional had come into force. ..... held that parliament acting within its legislative field had the power and could by law both prospectively and retrospectively levy excise duty under the central excises and salt act 1944 even where it was established that by reason of the retrospective effect being given to the law, the assessees were incapable of passing on the excise duty to the ..... that case the facts were that as a result of the modification of the definition of the word 'business' with retrospective effect, the assessee became liable to pay tax on the turnover relating to sales of certain old and discarded machineries ..... thus :it would thus be seen that even under the constitution of the united states of america the unconstitutionality of a retrospective tax is rested on what has been termed 'the vague contours of the 5th amendment. ..... already indicated above the circumstances under which it becomes necessary to levy penalties with retrospective effect and to validate all the proceedings relating to levy of penalties and recovery ..... this pattern of legislation had to be adopted perhaps because parliament wished rightly not to give retrospective effect to the provisions relating to offences also which are referred to in sub-section (2-a) .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1981SC561; (1981)ILLJ280SC; 1980Supp(1)SCC524; [1981]1SCR1024; 1981(2)SLJ67(SC)
..... in punjab, the high court was never consulted on the question whether the amendments made on december 31, 1976 should be given retrospective effect and, if so, from what data the amendments were made despite the opposition of the high court. ..... in regard to the rule of seniority, the position as it obtains in the two states is fundamentally different: in punjab, under rule 12 as amended on december 31, 1976 with retrospective effect from april 9, 1976, seniority is determined by the length of continuous service on, a post irrespective of the date of confirmation. ..... under the amendment effected in punjab by the notification dated december 31, 1976, which is given retrospective effect from april 9, 1976, 'cadre post' means a permanent as well as a temporary post in the service. ..... on the contrary, apprehending that the proposed amendment to rule 12 may be given retrospective effect, the high court con firmed the promotees and the direct recruits by applying the rule of rotation. ..... the frequent amendments to the rules which are often given a long retrospective effect, as long as seven years, makes the high court's administrative task difficult. ..... in short, the haryana first amendment rules, 1977, which were given retrospective effect from april 1, 1970, superseded the amendments made by the haryana first amendment rules, 1972 and restored the position as it obtained originally under the 1963 rules, in regard to the definition of 'cadre post', the .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2009SC840; 2008(5)ALLMR(SC)462; (SCSuppl)2009(1)CHN25; JT2008(9)SC115; 2009(1)MhLj43; (2008)7MLJ534(SC); 2008(11)SCALE52; (2008)9SCC306
..... of the high court with regard to section 6 of the general clauses act, but we are afraid, we are not inclined to accept the reasoning of the high court that section 112 shows that the act had a retrospective effect.section 112(2) of the act is a saving clause and saves the actions already done or taken under the repealed enactment. ..... this would mean that the law of limitation, being a procedural law, is retrospective in operation in the sense that it will also apply to proceedings pending at the time of the enactment as also to proceedings commenced thereafter, notwithstanding that the cause of action may have arisen before the new provisions came ..... the materials on record and the statutory provisions, namely, provisions of wakf act, limitation act, 1908 and 1963, the moot question that needs to be decided in this appeal is whether section 107 of the wakf act is retrospective in operation or whether it can have the effect of reviving barred claims. ..... learned counsel for the respondents also submitted the following:1) an appeal is a continuation of a suit.2) the court in appeal was bound to take notice of the supervening events and the changes in law3) all procedures in law are retrospective in operation and ;4) section 107 of the wakf act must be said ..... it is an admitted position that there is no express provision provided for retrospective effect and section 112 clearly saves actions done under the repealed enactment. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2008SC2276; 2008(5)ALD13(SC); 2008(3)ALLMR(SC)909; 2008(2)KLT628(SC); (2009)2MLJ97(SC); 2008(8)SCALE475; 2008AIRSCW4073; AIR2008SC2276; 2008(3)CivilLJ814; 2008ACJ2050; 2008(3)Supreme724
..... a statute should not read in such a manner which results in absurdity, a statute, on its plain language, although postulates a prospective operation, it cannot be held to be retrospective only because it would apply for the excise year for which applications were invited despite the fact that the selection process made thereunder is over.26. ..... subbaiah chowdhary : [1957]1scr488 , the law is stated, thus:.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 the act was passed....19. ..... : [1985]152itr308(sc) , this court held:on the other hand it is quite clear that if the relief granted is to be withdrawn with retrospective operation from 1972 the assessees who have enjoyed the relief for all those years will have to face a very grave situation. ..... if a consumer had been allowed the benefit of clubbing previously, that benefit cannot be taken away with retrospective effect thereby saddling him with heavy financial burden in respect of the past period where he had drawn and consumed power on the faith of the orders extending to him the benefit of clubbing ..... was required to be so stated expressly by the parliament.applying the principles of interpretation of statute, the 1988 act cannot be given retrospective effect, more particularly, when it came into force on or about 1.07.1989.14. .....
Tag this Judgment!Court : Delhi
Reported in : AIR1982Delhi470; 1983(4)DRJ66; 1983RLR116
..... could mean that the petitioner being subject to disqualificatian in sub-rule (1) because of his owning the house is to be deemed to have ceased to be a member from the date the disqualification was incurred which if interpreted retrospectively would mean that since he was not entitled to be given a plot in 1960 he must be divested of the plot/house. ..... judge, thereforee, concluded that, 'i am, thereforee, firmly of the view that the impugned provision does not operate retrospectively and operates only prospectively while taking the past into account in order to determine eligibility. ..... case (supra), the bench observed that it is only the legislature which can legislate retrospectively and section 97(2)(v) has not given that power and rule 25(2) insofar as it has retrospective effect must be held to be ultra viies the rule making power and postulated by ..... argument proceeds that the effect of rules 25(1)(c) and rule 25(2) is that it operates retrospectively and takes away a vested right and is thereforee, ultra virus and relies on ..... read section 97(2)(v) as having permitted the framing of a retrospective rule as the bench in madhok's case (supra), did or even as the later bench in lall's case (supra), (but for the fact that later bench was inclined to read the words for 'admilted' in section 97(2)(v) differently from the manner it was read by the earlier bench), was inapposite because the power to frame rule with retrospective effect would have to be specifically found in section 97(1) .....
Tag this Judgment!Court : Delhi
Reported in : 2001IVAD(Delhi)807; 90(2001)DLT468
..... during arguments it was submitted by the learned counsel for the petitioners that if the retrospective effect of the amendment is removed and rules are made operative prospectively the petitioners will not press ..... supreme court as under:'in many of these decisions the expression 'vested rights' or 'accrued rights' have been used while striking down the impugned provisions which had been given retrospective operation so as to have an adverse effect in the manner of promotion, seniority, substantive appointment etc. ..... make appointments on the basis of the existing rules, disagreeing with the suggestion of the selection committee and then again changing his mind, taking a somersault, and amending the rules with retrospective effect shows non-application of mind by the respondents.26. ..... it has been held that such an amendment having retrospective operations which has the effect of taking away a benefit already available to the employee under the existing rule is arbitrary, discriminatory and vocative of the rights guaranteed under articles 14 and ..... that in spite of the quashing of the retrospective effect of the amended rules, the respondents and ..... the mode of appointment to the post of assistant registrar was amended with retrospective effect with effect from 1.7.1993 by notification no. v.c. ..... it argued that the rules by its retrospective sweep could not destroy the fundamental rights of all those incumbents of a common cadre to be treated alike for all other available service benefits .....
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