Judgment Search Results Home > Cases Phrase: retrospective Sorted by: old Court: guwahati Page 6 of about 345 results (0.015 seconds)

Md. JainulabdIn Alias Nahamacha and Etc. Vs. State of Manipur and Etc.

Court : Guwahati

..... situated thus, we have to ignore this notification dated 18th august, 1989 giving retrospective effect for the purpose of present appeals, as the occurrence took place prior to the date of issue of the above notification. ..... doraiswamy, (1981) 4 scc 93 : (air 1981 sc 783), the apex court reiterated the above principle of law and even in respect of rules framed under article 148(5) of the constitution of india giving retrospective effect held that such rule can have only prospective operation. ..... on 18th august, 1989 may not have retrospective effect, under the above provision officers who had powers under the repealed act shall continue to exercise these powers. ..... was issued subsequent to the date of occurrence and such notification with retrospective effect is not tenable in law. ..... it is settled law that a delegated legislation such as rules, by laws, notification cannot have retrospective effect unless the section under which such a notification is issued empowers the authority to give retrospective effect. ..... but by a subsequent notification dated 18th august, 1989, the earlier notification was superseded and another notification authorising the same set of officers under the above sections was, issued and it was given retrospective effect from 14-11-85. .....

Assam Frontier Tea Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court : Guwahati

..... in the notes, regarding sub-section (9), it is recited : 'the proposed provision will take effect retrospectively from april 1, 1980, and will, accordingly, apply in relation to the assessment year 1980-81 and subsequent years' (see [1984] 146 itr 139).13. ..... 4 crores cannot be deducted as 'section 40a(9) brought in by the finance act, 1984, with retrospective effect from april 1, 1980, specifically provides that such contributions are not to be allowed as deductions'. ..... i am making this change with retrospective effect to avoid unnecessary litigation. ..... the three impugned provisions are enforced from april 1, 1980, retrospectively. .....

George Williamson (Assam) Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Guwahati

Reported in : (1991)37ITD392(Gau.)

..... of course, the legislature can enact any law with retrospective effect but rules to be framed by an executive authority cannot give retrospective effect particularly when the parties concerned have acquired certain vested rights, etc. ..... thus, to accept the contention of the assessee would tantamount to give retrospective effect to the rule 6aa made by the executive authority. ..... it was noted that the legal fiction that the new definition shall be deemed always to have been substituted could not be extended beyond its legitimate field and could not be construed as conferring power for a retrospective authorisation by the state in the absence of any express provision. ..... from the reading of the provisions of section and the contents of the rule it cannot be said that the rule 6aa would have to be given retrospective effect in the absence of any express provision. ..... where any rule or regulation is made by any person or authority to whom such powers have been delegated by the legislature it may or may not be possible to make the same so as to give retrospective operation as it would depend on the language employed in the statutory provision which may in express term or by necessary implication empower the authority to make rule with retrospective effect 18. .....

Jalannagar Tea Estate (P.) Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Guwahati

Reported in : (1991)38ITD281(Gau.)

..... out of the provision of rule 11 of the united provinces co-operative societies rules, 1936, but there was nothing expressly or impliedly in rule 11 which would confer on the society to amend its bye-laws with retrospective effect and in the absence of such power being conferred either expressly or by implication, it cannot be said that the society had any power to amend the bye-laws with ..... bhatt [1969] 72 itr 595 has on the facts of that case observed that unless the terms of the statute expressly so provide or unless there is a necessary implication, retrospective operation should not be given to the statute so as to affect, alter or destroy any right already acquired or to receive any remedy already lost by efflux of time. ..... it is well settled rule of interpretation that unless the terms of the statute expressly so provide or necessarily require it, retrospective operation should not be given to the statute so as to take away or impair an existing right or create a new obligation or impose a new liability otherwise than as regards the ..... 172 itr 321 : 38 taxman 195 in which on the facts of that case, the subsequent retrospective amendment of the bye-laws providing the amount to be adjusted towards shares was held to be invalid ..... to accept the contention of the revenue in the present case, would tantamount to giving of retrospective operation of the withdrawal of the approval by the prescribed authority which cannot be said to be warranted either by express language of the section or .....

Assam State Transport Corporation and anr. Vs. NalIn Ranjan Aditya

Court : Guwahati

..... learned court made some observation about giving retrospective effect of the order of the acceptance of the resignation and accordingly held that it cannot be so given and the date of resignation shall be deemed to be 30.12.1975. ..... so in the case in hand accepting resignation with retrospective effect is a clear violation of the legal provisions and accordingly, i hold that the resignation became effective from 29.12.1975 i.e. ..... it has been pleaded that acceptance of resignation with retrospective effect is an illegality and cannot be sustained. ..... his resignation was held up for various reasons and ultimately on 31.1.1976 it was accepted with retrospective effect from 1.7.1973. .....

Gulabrai Hanumanbox Vs. Commissioner of Wealth-tax

Court : Guwahati

..... , in in re athlumney [1898] 2 qb 547, wherein it was held as follows: '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 enactment ..... we have already held that being procedural in nature, the sub-section shall have retrospective effect, so, the question of giving option in the return could not have arisen at least for the assessee in respect of the assessment years prior to april 1, 1976 ..... the learned author at page 222 has observed that--'the presumption against retrospective construction has no application to enactments which affect only the procedure and practice of the courts ..... let us first examine whether sub-section (4) of section 7 of the act is procedural and whether it would have retrospective effect or, in other words, it would apply both to pending proceedings and pending appeals. ..... [1878] 3 ac 582, in which, according to lord blackburn--'alterations in the form of procedure are always retrospective, unless there is some good reason or other why they should not be '.11. ..... 1 and 2 is that section 7(4) of the act being procedural shall have retrospective effect and would, accordingly, apply to the assessment year 1975-76 in the case of the present assessee and the assessee is entitled to get the benefit of sub-section .....

Basantlal JaIn and Co. Vs. Commissioner of Income-tax

Court : Guwahati

..... jain steel rolling mills wherein it was held that a partnership deed can be given retrospective operation as between the parties to serve the limited purpose of dating the accounts of profits and losses. ..... according to learned counsel for the revenue, as, by the deed of partnership, retrospective effect was given to the partnership business from april 1, 1982, which also included period of minority, the deed of partnership was illegal on the ground that the minor cannot be saddled with the liability of the .....

National Insurance Co. Ltd and anr. Vs. Usha Debi and anr.

Court : Guwahati

..... prem behari khare air 1989 sc 1253 lead to the conclusion that the provision of section 140 of the act of 1988, which is identical with the provision of section 92-a of act of 1939, shall operate retrospectively in respect of pending claims of fixed amount of compensation on the principle of no fault liability although the accident out of which the claims arose might have taken place prior to date of coming into force of the act ..... prem behari khare air 1989 sc 1253 the hon'ble supreme court amongst others held:the presumption against retrospective operation is strong in cases in which the statute, if operated retrospectively, would prejudicially affect vested rights or the illegality of the past transactions, or impair contracts, or impose new duty or attach new disability in respect of past transactions or consideration ..... if the language is not clear then the court has to decide whether in the light of the surrounding circumstances retrospective effect should be given to it or not.the ratio of the decision of the allahabad high court in the case of oriental insurance ..... court held:in order to make the statement of the law relating to the relevant rule of construction which has to be adopted in dealing with the effect of statutory provisions in this connection, we ought to add that retrospective operation of a statutory provision can be inferred even in case where such retrospective operation appears to be clearly implicit in the provision construed in the context where it occurs. .....

National Insurance Co. Ltd. and anr. Vs. Usha Debi and anr.

Court : Guwahati

..... behari khare, air 1989 sc 1253, lead to the conclusion that the provision of section 140 of the act of 1988, which is identical with the provision of section 92-a of act of 1939, shall operate retrospectively in respect of pending claims of fixed amount of compensation on the principle of no fault liability although the accident out of which the claims arose might have taken place prior to date of coming into force of ..... prem behari khare, air 1989 sc 1253, the hon'ble supreme court amongst others held: the presumption against retrospective operation is strong in cases in which the statute, if operated retrospectively, would prejudicially affect vested rights or the illegality of the past transactions, or impair contracts, or impose new duty or attach new disability in respect of ..... that provision of section 140 of the motor vehicles act, 1988 shall not operate retrospectively in case of pending claims and we hold the provision of section 140 of the motor vehicles act, 1988 would operate retrospectively in respect of pending claims for compensation under the provision of section 140 (sic ..... order to make the statement of the law relating to the relevant rule of construction which has to be adopted in dealing with the effect of statutory provisions in this connection, we ought to add that retrospective operation of a statutory provision can be inferred even in case where such retrospective operation appears to be clearly implicit in the provision construed in the context where it occurs. .....

Oriental Insurance Co. Ltd. Vs. Kailash Mehta and ors.

Court : Guwahati

..... 1,129.64 due to revision of pay scale with retrospective effect monthly income of the deceased increased from rs. .....