Court : Karnataka
Reported in : (2004)189CTR(Kar)132; ILR2003KAR2140
..... in several decisions of this court as well as english courts is that 'ah statutes other than those which are merely declaratory or which relate only to matters of procedure or of evidence are prima facie prospective' and retrospective operation should not be given to a statute so as to affect, alter or destroy an existing right or create a new liability or obligation unless that effect cannot be avoided without doing violence to the language ..... alternatively, the learned counsel would submit that even assuming that the decision of the apex court in state trading corporation is not distinguishable on facts, the retrospective amendment with a validation clause made is only to make good the deficiency in the language employed in entry 31-b of the fifth schedule to the act, otherwise the state is obliged to refund ..... ]1scr488 was pleased to observe as under:- '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 a litigant at the time when the act was passed.' ..... the learned counsel very fairly submits that opportunity for the dealer for passing on the tax burden on the purchasers and retrospective effect of tax liability for a long period may not be determining factor, while considering the constitutionality or otherwise of tax provisions, but they are relevant while considering the question of reasonableness or .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2007(4)ALD137; 2007(4)ALT348; AIR2007NOC2064(FB)(AP)
..... repeal of an enactment is followed by fresh legislation such legislation does not affect substantive rights of parties on the date of institution of the suit or on its adjudication unless such legislation is retrospective, that an appellate court cannot take into consideration a new law brought into existence after the judgment appealed from has been rendered as the rights of parties in an appeal are determined under ..... an enactment is followed by a fresh legislation such legislation does not affect the substantive rights of the parties on the date of suit or adjudication of suit unless such a legislation is retrospective and a court of appeal cannot take into consideration a new law brought into existence after the judgment appealed from has been rendered because the rights of the parties in an appeal are ..... land acquisition (amendment) act 1984 on the cases which were pending reference before the reference court as on the date of commencement of the amendment act, held:a statute is regarded as retrospective if it operates on cases or facts coming into existence before its commencement in the sense that it affects, even if for the future only, the character or consequence of transactions previously entered into ..... while repealing the agriculturists relief act the new act does not contain any provision to the effect that the repeal was to operate retrospectively or not and that under section 1(2) of the amending act itself was deemed to have come into force from 1-7-1952 by which .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2004(5)ALD807; 2004(5)ALT755
..... uses words expressive of futurity, such as 'shall' or 'shall not', which prima facie would appear to be meant to be applicable to future cases, it is not to be construed retrospectively so as to affect those vested rights, unless terms are used which clearly compel the court to give it that construction, this is only to impute common sense to the legislature; any ..... bench in kotina papayya's case (supra) observed that the learned judges in coming to the conclusion that the legislature intended the act to have retrospective operation relied on the postponement clause that the act would come into the force on the date notified by the state government and secondly on the ..... followed by a fresh legislation such legislation does not effect the substantive rights of the parties on the date of suit or adjudication of suit unless such a legislation is retrospective and a court of appeal cannot take into consideration a new law brought into existence after the judgment appealed from has been rendered because the rights of the parties in ..... existing laws, 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 and as a logical corollary of the general rule, that retrospective operation is not taken to be intended unless that intention is manifested by express words or necessary implication, and there is a subordinate rule to the effect that a statute or a section .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1927All1
..... where the legislature inserts a new definition in an existing act the effect of which is to define a term previously undefined, it would ordinarily be held that the definition was intended to be retrospective, more particularly when the preamble of the act inserting it declared that it was expedient to explain the law but where the new definition has the effect of repealing a previously existing and inconsistent ..... i should arrive, that is, that where the legislature, if it so desired, could have and ought to have expressed its intention beyond doubt, i have no right to interpret this act, ignoring the ordinary presumption, so as to give it a retrospective effect.92. in accordance with the opinions of the majority of judges composing the full bench the answer to the first question referred is that act 27 of 1926 is ..... to the above propositions i would make it clear that i appreciate that no one of them is conclusive by itself, for instance, it is clear that every act taking effect retrospectively can be said in one sense or another to affect rights of some sort; and similarly with the other propositions in particular cases they may be open to exception. ..... the judgment of the judicial committee remarked at page 474:it may be true that the enactments are declaratory in form; but it does not necessarily follow that they are therefore retrospective in their operation, and were meant to apply to acts which had been completed or to interests which had vested before they became law. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1963SC1667; [1963]50ITR171(SC); [1964]1SCR897
..... of the legislature which passed it by reference to the relevant entry in the list, its character is not necessarily changed merely by its retrospective operation so as to make the said retrospective operation outside the legislative competence of the said legislature, and so, we must hold that the challenge to the validity of the retrospective operation of the act on the ground that the provision in that behalf is beyond the legislative competence of the bihar legislature, must be ..... that, it seems to us that the nature of the tax in the present case is the same both in regard to prospective and retrospective operations, and so it is difficult to entertain the argument that the tax has ceased to be a tax on passengers and is, therefore, ..... is an indirect tax on the consumer inasmuch as the idea in imposing the said tax on the seller is that he should pass it on to his purchaser and collect it from him, the retrospective operation of the act made the imposition of the said tax a direct tax on the seller and so, it was invalid. ..... it is also true that though the legislature can pass a law and make its provisions retrospective, it would be relevant to consider the effect of the said retrospective operation of the law both in respect of the legislative competence of the legislature and the ..... question which these two appeals raise for our decisions is in regard to validity of the retrospective operation of the bihar taxation on passengers and goods (carried by public service motor vehicles .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2005SC137; 2005(1)ESC19; JT2004(9)SC293; 2004(9)SCALE120; (2004)12SCC588; 2005(3)SLJ421(SC); (2005)1UPLBEC680
..... , this court concluded that a legislature while has the legislative power to render ineffective earlier judicial decisions, by removing or altering or neutralizing the legal basis in the unamended law on which such decision were founded, even retrospectively, it does not have the power to render ineffective the earlier judicial decision by making a law which simply declares the earlier judicial decisions as invalid or not binding for such power if exercised would not ..... judgment and is not in the realm of a legislative enactment which displaces the basis or foundation of the judgment and uniformly applies to a class of persons concerned with the entire subject sought to be covered by such enactment having retrospective effect, it was observed in para 15, on which strong reliance has been placed on behalf of the petitioner that 'this is a case where on interpretation of existing law, the high court had given certain benefits to the ..... various decisions which have settled the legal proposition that where on interpretation of existing law the court has given the benefits, the same can be nullified by a legislature with retrospective effect, so long as law enacted does not contravene chapter-iii of the constitution of india and other constitutional ..... other hand, it was contended on behalf of the respondent-state that the power of the legislature to enact law with retrospective effect includes the power to take away vested rights including those which may be created by issue of writs.34 .....
Tag this Judgment!Court : Mumbai
Reported in : [2004]118CompCas556(Bom); (2004)2CompLJ160(Bom); [2004]51SCL629(Bom); [2004]135STC50(Bom)
..... that, if the court while sanctioning the scheme of amalgamation on november 10, 1994, has declared that the amalgamation shall be effective from april 1, 1993, whether the state legislature by inserting section 33c retrospectively from july 1, 1981, can say that for the purposes of sales tax, the amalgamation of the aforesaid companies shall be deemed to be effective from november 10, 1994 and not from april 1, 1993 ..... 1981, has approved the scheme of amalgamation and has declared that the effective date of amalgamation shall be from a date anterior to the date of approval, whether the state legislature can retrospectively insert section 33c to the bst act and declare that in spite of the court order, the amalgamated company shall be deemed to exist up to the date on which the scheme of amalgamation ..... ]150itr648(sc) , wherein it was held that instead of remedying the defect or removing the lacuna, where the state by amending the act had sought to raise the rate of tax with retrospective effect, so as to avoid the liability to refund the excess amounts collected as ordered by the high court, the amendment amounts to nullifying the judgment of the high court which is ..... 1, 1981, has declared that the effective date of amalgamation shall be from a date anterior to the date on which the scheme of amalgamation is sanctioned, by retrospectively inserting section 33c, the state is not altering the basis on which the court order is founded, but in fact, the state is nullifying the court order itself .....
Tag this Judgment!Court : Mumbai
Reported in : (1878)ILR2Bom148
..... fa. already delivered to the sheriff, but not executed by actual seizure and attachment of goods, yet it was held that such words were not to have retrospective operation as to such writs, so as to deprive an execution-creditor of the right or advantage he had already gained when the statute came into operation, by the fact of the writ in the ..... a sale, and the vice-chancellor, being of opinion that, under the decree, a sale, could not have been made against the will of any party, refused to give such a retrospective effect to the subsequently passed statute of 1868 as to hold himself authorized to take away their vested right to prevent a sale and to insist upon a partition. ..... q.b. 160 seems to be approved of by lord wensleydale the chief baron denied that by its decision the court was giving any retrospective operation at all to the statute then in question, and that for the reason that the decision only gave the effect provided by the statute to be given to an act to be ..... therefore, not quite in the same spirit as if the enactments related to ordinary contracts,' and that in construing the enactment prospectively the word maintained' is rendered inoperative, whereas in construing it retrospectively it is not, nevertheless said: i think it best to abide by the sound rule of construction above referred to' (the rule against a retrospective interpretation)' notwithstanding the conjectures as to the real intention of the legislature which the nature of the subject occasions. .....
Tag this Judgment!Court : Mumbai
Reported in : (1974)76BOMLR690
..... concurring :.i may state, however, that in spite of the ordinary and i might almost say cardinal rule of construction that statutes, particularly statutes creating liabilities, ought not to be so construed as to give them a retrospective operation unless there is a clear provision to that effect or a necessary intendment implied in the provisions, there is another principle on which courts have sometimes acted. ..... 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 before shewn that the statute is in its direct operation prospective, as it relates to future removals only, and that it is not properly called a retrospective statute because a part of the requisites for its action is drawn from time antecedent to its passing.turning ..... he submitted that to give benefit of section 428 to those convicted prior to the coming into operation of the new code is to give retrospective operation to the said section and this is not warranted either by the language of the said section or by any other provision in the code, and will also be contrary to the principles of the ..... expressed himself forcefully when he observed:.i quite agree, if it were simply a penal enactment, that we ought not to give it a retrospective operation; but it is an enactment with regard to public and social order, and the infliction of penalties is merely collateral'.similarly in ex parte .....
Tag this Judgment!Court : Mumbai
Reported in : (2008)110BOMLR137; (2008)13VST157(Bom)
..... were filed by the petitioners and other manufacturers based on the above decision of cegat, the legislature with a view to put an end to the controversy, though it fit to amend the entries c-ii-9 and c-ii-61 with retrospective effect from 1-7-1981, so as to remove the ambiguity, if any, arising on account of the decision rendered by the cegat under the central excise act.32. the first contention of the petitioners is that by the ..... various decisions delivered by the commissioner of sales tax, and also a decision of the apex court in the case of arya vaidya pharmacy (supra), it is contended that even after the retrospective amendment if laminated file board are held classifiable under entry c-ii-9 attracting 6% tax, there is no reason as to why the paper based decorative laminated sheets should be made taxable under ..... has held that the goods in question are not taxable under entry c-ii-9 and, therefore, the legislature could not have amended the said entry c-ii-9 and c-ii-61 retrospectively so as to exclude the goods in question from the category of 'paper board' / coated board under entry c-ii-9 and purport to include the goods in ..... the budget speech of the state finance minister delivered on 10th march, 1989 while introducing retrospective amendment to the bst act, wherein it is stated that the amendment to entry c-ii-9 and c-ii-61 are made retrospectively to remove certain lacunae noticed from recent judicial pronouncements regarding the classification of the laminated goods .....
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