purposes, as validly and effectively taken or done as if the amendment made by sub-section (1) had been in force at all material times ... have been, as validly levied, assessed or collected as if the amendment made by sub-section (1) had been in force at all material times
time and the same
could not be taken away by the amendment made subsequently to
sec.74(1) . In support of this contention, reliance ... only up to A.Y. 2002-03 and as per the amendment made
in the provisions of sec.74(1) w.e.f. 1.4.2003 applicable
Discussion On The Motion For Consideration Of The Rajiv Gandhi National ... on 21 May, 2012
Taxman 439 which has been followed by the Tribunal.
Regarding the amendment made by the Finance Act, 2012 , the Ld.
Counsel for the assessee relied ... been held that the said amendment cannot be applied
unless there a corresponding amendment made in the relevant treaty.
He submitted that the definition
Jharkhand Electricity Duty Amendment Act, 2011, Section 2 and
Section 3 of the Amendment Act, 2011, have been made effective
retrospectively from 10.6.2003, the date ... Amendment Act 2011 was also necessitated
because of the reason that by the Amendment Act of 2011, the
radical changes have been made
object of the co-operative movement.
(iii) That Section 5 of the Amendment Act is a
transitory provision and does not amend or incorporate ... legislation.
(iv) As per Section 5 of the Amendment Act certain
special provisions had been made in respect of existing
District Cooperative Banks. This provision
Rules of 1996 prior to amendment and after amendment reads thus:
Prior to amendment:
259. Methods of Recruitment :
(6) Recruitment of posts en-cadred ... amendment made in the aforesaid section that the appointment is to be made at district level not through the RPSC. After amendment, Section
left its intention to be gathered by
doubtful implication from an amendment made in the
definition clause and that too in language far from clear ... surplus or deficit. It was further submitted that even though
amendment was made to Rule-5, no such amendment was made in
Rule
Jharkhand Electricity Duty Amendment Act, 2011, Section 2 and
Section 3 of the Amendment Act, 2011, have been made effective
retrospectively from 10.6.2003, the date ... Amendment Act 2011 was also necessitated
because of the reason that by the Amendment Act of 2011, the
radical changes have been made
followed in respect of Notification No.7/99 regarding amendment made to Rules 57G and 57T of the Rules. The Circular is reproduced below ... Kamakhya Steels (P) Ltd. (supra), the Tribunal had applied the amendment made in Rule 57G and 57T as per Notification No.7/99 dated
