Court : Karnataka
Reported in : [2006]146STC513(Kar)
..... that it is permissible for a competent legislature to overcome the effect of a decision of a court setting aside the imposition of a tax by passing a suitable legislation amending the relevant provisions of the statute concerned with retrospective effect, thus taking away the basis on which the decision of the court had been rendered and by enacting an appropriate provision validating the levy and collection of tax made before the decision in question was ..... the said amendment has been brought by parliament in the absence of any clause for payment of interest on delayed payment of interest giving retrospective effect from december 5, 2000 and taking into consideration the law laid down by the supreme court of india in india carbon limited case [1997] 106 stc ..... it is also well-settled that a validating act may even make ineffective judgments and orders of competent courts provided it, by retrospective legislation, removes the cause of invalidity or the basis that had led to those decisions.in bakhtawar trust case : air2003sc2236 , the honourable supreme court has referred the ..... on the basis of judicial pronouncements, he submitted that it has been held by courts that, for an amendment to have retrospective effect, the first requirement is that, the provisions of the statute which are amended should be given retrospective effect and the second requirement is that a validation clause is introduced validating the actions taken as if the amended provisions existed when such actions had .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1992(2)ALT289
..... in the retroactive curing of such a defect in the administration of government outweighs the individual's interest in benefiting from the defect....the court has been extremely reluctant to override the legislative judgment as to the necessity for retrospective taxation, not only because of the paramount governmental interest in obtaining adequate revenues, but also because taxes are not in the nature of a penalty or a contractual obligation but rather a means of apportioning the cost of ..... position.the learned counsel for the petitioners while contending that there is no reason or justification for increasing the rate of tax on beer from 10% to 25% by including the same in the item 'liquor1 with retrospective effect from 1st may, 1987, has relied upon the following observations of the supreme court in d. cawasji & co. v ..... in that case, the amendment to income tax act made in the year 1980 with retrospective effect from 1-4-1962 depriving the assessee of the benefit of depreciation in any year was held to violate article 19(1)(g) ..... (3 supra), the bihar taxation on passengers and goods (carried by public service motor vehicles) act, 1961 which was brought into force with retrospective effect from 1st april 1950 was uphled by the supreme court. ..... , : [1970]75itr603(sc) forcefully brings out the need and justification for retrospective taxation:'it is necessary that the legislature should be able to cure inadvertent defects in statutes or their administration by making what has been aptly .....
Tag this Judgment!Court : Orissa
Reported in : AIR1951Ori378
..... justice took the view that though the hindu women's rights to property act, 1937 (act xviii of 1937) as amended by the amending act of 1938 (act xi of 1938) was not retrospective in the broad sense in which it is ordinarily understood yet there was nothing in that act to prevent the widow of a deceased coparcener who died prior to 1937 leaving an interest in the joint ..... the view expressed by my lord in his referring judgment when he stated:'such an interpretation does not give the subsection any retrospective operation when it applies to a case in which the joint family and the joint family property remain undivided and undisposed of ..... by taking the view of giving benefit to the widows, whose husbands died before the act, we are at all giving it a retrospective operation so long as it does not affect the completed transactions or past considerations that took place before the act ..... inserted mainly because the legislature fully realised that if section 3 (1) stood by itself it might be reasonably construed as retrospective to a limited extent and with a view to remove all possibility of such a construction it found it necessary to provide ..... . if section 4 be made applicable to sub-section (2) of section 3 there would certainly be a definite bar to giving such a limited retrospective construction to section 3(2) but by deliberately omitting the word 'intestate' from sub-section, (2) of section 3 and retaining it in section 4 the legislature obviously indicated that section 4 should not .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1974P& H65
..... by the supreme court in air 1960 sc 655: air 1970 sc 385 and air 1970 sc 703, is now the settled law of the country, and it is clear from these pronouncements that retrospective effect cannot be given to any piece of legislation--delegated or otherwise--which may impair any vested right or any substantive right unless such intention is either expressed in the relevant piece of legislation or such ..... = (air 1967 punj 297)(fb), we find that the learned chief justice, dealing with the argument that since the amendment had been necessitated by administrative experience it should be held to operative retrospectively even upto the stage of revision under section 24 and an application under section 33 of the act, expressed himself in these words:'if this consideration is of some assistance in this respect, it ..... that the decisions of the department also point to the same way but such decision, after the amendment, if i understand this matter right are not helpful because the retrospective operation of a statutory provision or a rule is to be seen on the date on which the same is made and not by anything done subsequently with regard to its reading or interpretation ..... 's case and by the full bench of this court in chanan dass's case 69 pun lr 1 = (air 1967 punj 297)(fb) which are capable of being construed to attribute retrospective effect to any amendment of rule 30 to any extent would, therefore, be held to have been impliedly overruled by the supreme court, in hukum chand's case (air 1972 sc .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1994SC1114; 1992(3)SCALE315; (1993)1SCC345; [1992]Supp3SCR324
..... [1966]3scr557 , the contentions were that (1) by seeking to validate past transactions of a kind which had been declared invalid by this court without retrospectively changing the substantive law under which the past transactions had been effected the legislature was encroaching over the domain of the judicial power vested by the ..... done or taken under such rule, shall not be called in question in any court or before any officer or authority whatsoever merely on the ground that such rule was made retrospectively without power to do so or that such thing was done or action or proceeding was taken or purported to have been done or taken under such rule.8. ..... the effect of the present amendment by seeking to incorporate the provisions of the rule declared invalid in the section itself is to withdraw with retrospective effect the relief which had been earlier granted by the parliament in so far as the relief extends to borrowed capital employed in the undertaking and thereby to impose on ..... validation ordinance was challenged was that inasmuch as sections 11 and 5 a of the act and the rules impugned were not retrospectively amended by the ordinance, the purpose of the validating ordinance was not achieved and it was, therefore, not effective. ..... this court to contend that the amendment made by the legislature was not enough inasmuch as section 214 was not itself substituted with retrospective effect but came into force only on 24th february, 1981 when the amending act was enacted.17. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2001SC2472; JT2001(6)SC94; 2001(4)SCALE710; (2001)8SCC24
..... an enactment is 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 an appeal are ..... the view expressed in the said decision and hold that the substituted section 15 in the absence of anything in it to show that it is retrospective, does not effect the right of the parties which accrued to them on the date of suit or on the date of passing of the ..... new substituted section 15 brought in the parent act by amendment act 1995 but do not find it either expressly or by necessary implication retrospective in operation which may effect the right of the parties on the date of adjudication of suit and the same is required to ..... was of the view that appeal being continuation of original proceedings and re-hearing the suit, the amending act being retrospective has to be taken into consideration and given effect to not only in the fresh suit filed or suit pending ..... in amir singh's case also another constitution bench of this court interpreting section 31 introduced by punjab amending act 1960 reiterated that the retrospective operation of section 31 necessarily involves effect being given to the substantive provisions of amended section 15 by the appellate court whether the appeal before .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1997SC3127; JT1997(6)SC637; 1997(5)SCALE90; (1997)8SCC522; [1997]Supp2SCR507
..... to make act 20 of 1995 regulating the conditions of service and recruitment of the haryana service of engineers, class i, pwd, buildings and roads, public health and irrigation branches respectively; the act made with retrospective effect is a fraud on the constitution; a colourable exercise of power; transgression of and trespassing into the power of judicial review expressly conferred on the constitutional court, namely, the supreme court of india under ..... service conditions of the engineers belonging to the irrigation branch must be held to be a valid piece of legislation passed by the competent legislature and by giving it retrospective effect no constitutional provision has been violated nor has any right of the employee under part iii of the constitution been infringed requiring interference by this court. ..... when the legislatures being aware of the aforesaid gross inequities and anomalous situation have come forward with a legislation by enacting an act and giving it retrospective effect from the date the state of haryana came into existence the court should try to sustain the act unless the act is found to be repugnant ..... since the mandamus issued by this court became final and the declaration of law is consistent with the statutory rules, any amendment to the act with retrospective effect cannot take away the effect of the mandamus and the act is unconstitutional and impermissible and a legislative judgment is a trespass into the judicial review; which it is not vested in .....
Tag this Judgment!Court : Gujarat
Reported in : (1973)14GLR826
..... of the respondents based on these provisions was that it protected property owners whose assessments were pending on 3rd december 1969 against heavier impact of property tax resulting from the retrospective operation: of the new definition in section 2(1a) clause (i) and placed them on par with property owners whose assessments were finally completed before 3rd december 1969 and thus saved ..... would, therefore, govern all assessments for the official year 1969-70 including assessments 3rd december 1969 and it is not possible to say that the introduction of new definition with retrospective effect makes far as the assessment for the official year 1969-70 is concerned the to the constitutional validity of the new definition in section 2(1-a) clause (i) must, therefore, ..... proviso to section 129(b) was subject to the limitation that it should be exercised according to the guiding principle provided by the legislature and the effect of giving retrospective operation to the conferment of this power and enacting the validating provision in section 13(2) of gujarat act 5 of 1970 was to validate the exercise of power made at a time when ..... this act made a radical departure in the definitions of 'annual letting value' and 'rateable value' and section 7 of the act introduced the following definitions with retrospective effect by adding section 2(a) and substituting section 2(54):(1a) 'annual letting value' means, - (i) in relation to any period prior to 1st april, 1970, the annual .....
Tag this Judgment!Court : Chennai
Reported in : 1984(16)ELT3(Mad)
..... rates of duty in the year 1980-81 as the base year for determining the eligibility for financial year 1981-82 is per se unreasonable, since the very notification has been given retrospective effect during the said period for meeting certain contingency arising out of the scheme which positively gave up any limits on production and having held out such a promise and goaded ..... the supreme court in the following three cases and submits that these decisions clearly laid down that the legislature cannot take away the force and effect of the judgments by retrospective legislation and that the only thing open to the respondents in these cases is to file an appeal against the judgment of this court in devi match factory and others v. superintendent ..... 29 of the said act, the court expressed the view that the power granted in that section is exercisable by the government only prospectively that if any notification is, in terms issued with retrospective effect, that notification to that extent would be ultra vires section 29 and that any notification issued thereunder it its language is natural, it must be construed only as operating prospectively, ..... be relevant legislations, in so far as the act and the rules seek to abrogate the terms of the 1974 settlement relating to bonus, it can operate only prospectively and not retrospectively, and that notwithstanding the said amending act, the employees were entitled to be paid the bonus earned by them before the date of publication of the amended rules 1981 .....
Tag this Judgment!Court : Chennai
Reported in : 1988(38)ELT425(Mad)
..... section 29 of the said act the court expressed the view that the power granted in that section is exercisable by the government only prospectively, that if any notification is in terms issued with retrospective effect, that notification to that extent would be ultra vires section 29 and that any notification issued thereunder if its languages is natural, it must be construed only as operating prospectively for only by such ..... adoption of the production of 1980-81 as the base year for determining the eligibility for the financial year 1981-82 is per se unreasonable, since the very notification has been given retrospective effect during the said period for meeting certain contingency arising out of the scheme which positively gave up any limits on production and having held out such a promise and goaded or ..... legislations, in so far as the act and the rules seek to abrogate the terms of the 1974 settlement relating to bonus, it can operate only prospectively and not retrospectively, and that notwithstanding the said amending act, the employees were entitled to be paid the bonus earned by them before the date of publication of the amended rules, 1981. ..... no doubt the said observations of the learned judge have been made on the basis that though the legislature has no (sic) power to make the law with retrospective effect, it has no power to invalidate the judgment of the court which can be done only by the appellate or revisional courts and that the invalidation of the decision of .....
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