Court : Delhi
..... be purely clarificatory to clear a meaning of a provision of the principal act which was already implicit. a clarificatory amendment of this nature will have retrospective effect and, therefore, if the principal act was existing law when the constitution came into force, the amending act also will be part of the existing law.20. in zile singh v. state of haryana [(2004) 8 scc1 sc held ..... a limited period is not forthcoming. it is no doubt true that the state has enormous powers in the matter of legislation and in enacting fiscal laws. great leverage is allowed in the matter of taxation laws because several fiscal adjustments have to be made by the government depending upon the needs of the revenue and the economic circumstances prevailing in the state .....
Tag this Judgment!Court : Delhi
..... be purely clarificatory to clear a meaning of a provision of the principal act which was already implicit. a clarificatory amendment of this nature will have retrospective effect and, therefore, if the principal act was existing law when the constitution came into force, the amending act also will be part of the existing law.20. in zile singh v. state of haryana [(2004) 8 scc1 sc held ..... a limited period is not forthcoming. it is no doubt true that the state has enormous powers in the matter of legislation and in enacting fiscal laws. great leverage is allowed in the matter of taxation laws because several fiscal adjustments have to be made by the government depending upon the needs of the revenue and the economic circumstances prevailing in the state .....
Tag this Judgment!Court : Delhi
..... be purely clarificatory to clear a meaning of a provision of the principal act which was already implicit. a clarificatory amendment of this nature will have retrospective effect and, therefore, if the principal act was existing law when the constitution came into force, the amending act also will be part of the existing law.20. in zile singh v. state of haryana [(2004) 8 scc1 sc held ..... a limited period is not forthcoming. it is no doubt true that the state has enormous powers in the matter of legislation and in enacting fiscal laws. great leverage is allowed in the matter of taxation laws because several fiscal adjustments have to be made by the government depending upon the needs of the revenue and the economic circumstances prevailing in the state .....
Tag this Judgment!Court : Delhi
..... be purely clarificatory to clear a meaning of a provision of the principal act which was already implicit. a clarificatory amendment of this nature will have retrospective effect and, therefore, if the principal act was existing law when the constitution came into force, the amending act also will be part of the existing law.20. in zile singh v. state of haryana [(2004) 8 scc1 sc held ..... a limited period is not forthcoming. it is no doubt true that the state has enormous powers in the matter of legislation and in enacting fiscal laws. great leverage is allowed in the matter of taxation laws because several fiscal adjustments have to be made by the government depending upon the needs of the revenue and the economic circumstances prevailing in the state .....
Tag this Judgment!Court : Delhi
..... be purely clarificatory to clear a meaning of a provision of the principal act which was already implicit. a clarificatory amendment of this nature will have retrospective effect and, therefore, if the principal act was existing law when the constitution came into force, the amending act also will be part of the existing law.20. in zile singh v. state of haryana [(2004) 8 scc1 sc held ..... a limited period is not forthcoming. it is no doubt true that the state has enormous powers in the matter of legislation and in enacting fiscal laws. great leverage is allowed in the matter of taxation laws because several fiscal adjustments have to be made by the government depending upon the needs of the revenue and the economic circumstances prevailing in the state .....
Tag this Judgment!Court : Supreme Court of India
..... part a1 the present batch of appeals involves the interplay of three parliamentary statutes: the income tax act 19611, the taxation and other laws (relaxation and amendment of certain provisions) act 2020,2 and the finance act 2021. the income tax act was enacted to levy and collect tax on the income of assesses.3 sections 147 to 151 of ..... the income tax act deal with the procedure of reassessment of income chargeable to tax which has escaped assessment ..... vested right and can only be taken away by a known method of law. as regards the retrospective operation of a substituted provision, it was held that where a repeal of provisions of enactment is followed by fresh legislation by an amending act, such legislation is prospective in operation and does not affect substantive or .....
Tag this Judgment!Court : Supreme Court of India
..... to note that section 15 of the pocso had undergone a significant change by virtue of the protection of children from sexual offences (amendment) act, 2019 (for short, the 2019 amendment act ), whereby several key changes were introduced. we shall discuss the said provision viz- -viz the unamended provision of section 15 along ..... to be recognized and adequately punished, on par with the laws prevailing in various other countries.149. it was in the aforesaid backdrop that the legislature by virtue of the information technology (amendment) act, 2008 inter-alia amended section 67 of the it act and introduced section 67a along with section 67b. this was for ..... effective in addressing the various forms of sexual degradation, abuse and exploitation of children in the country. the protection of children from sexual offences (amendment) act, 2019 earmarked a significant step by the legislature in response to the aforesaid problem, by introducing several new offences and further making the existing .....
Tag this Judgment!Court : Supreme Court of India
..... of delhi set-up report, december 1989 part ii. 6 10. following acceptance of balakrishnan committee report on decentralization, through the constitution (sixty-ninth amendment) act, 1991, articles 239aa and 239ab were introduced in part vii of the constitution. this led to the constitution of a legislative assembly for the nctd under ..... . governor is, by or under any law, required to act in his discretion. article 239aa, being crucial for our determination, is reproduced hereinbelow for ready reference: article 239aa. special provisions with respect to delhi-: (1) as from the date of commencement of the constitution (sixty- ninth amendment) act, 1991, the union territory of delhi ..... to levy taxes is subject to the sanction of the government. (ix) under section 169 the government shall have the power to constitute the municipal taxation tribunal and such other members as the government may determine. (x) under section 207 the government has the power to appoint an auditor for the .....
Tag this Judgment!Court : Supreme Court of India
..... as socially and educationally backward classes are concerned. it was sought to be argued before us that in view of the constitution (one hundred 225 and second amendment) act, 2018, read with the law laid down by this court in the case of indra sawhney regarding other backward classes, the judgment of this court in e.v. chinnaiah needs a relook.191. i ..... residual power 175chinnaiah (supra), [justice hegde, 43]. 176 21. power to issue, to include power to add to, amend, vary or rescind notifications orders, rules, or bye- laws- where, by any [central act]. or regulations a power to issue notifications, orders, rules, or bye-laws is conferred, then that power includes a power, exercisable in the like manner and subject to the like sanction .....
Tag this Judgment!Court : Supreme Court of India
..... of admission of persons on state rolls are more than the enrolment fee prescribed under section 24(1)(f) of the advocates act 1961.2 a. background 2. the advocates act was enacted to amend and consolidate the law relating to legal practitioners and constitute a common bar for the whole country. the enactment establishes the sbcs3 and the bar council ..... power.41 iv. power to levy fees 30. article 265 of the constitution stipulates that no tax shall be levied or collected except by the authority of law. article 366(28) defines taxation or tax to include the imposition of a tax or impost, whether general, local or special.31. in cit v. mcdowell and co. ltd.,42 ..... 42 (2009) 10 scc75522 part d 21. tax , duty , cess or fee constituting a class denotes various kinds of imposts by state in its sovereign power of taxation to raise revenue for the state. within the expression of each specie each expression denotes different kinds of impost depending on the purpose for which they are levied. this power .....
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