Page 291, "It is well settled that if a statute is curative or merely declaratory of the previous law, retrospective operation is generally intended ... book as under :
"It is well settled that if a statute is curative or merely declaratory of the previous law retrospective operation is generally
supra) it was observed by the Supreme Court
as follows:-
―A statute, it is trite, must be read as a whole. The plenary
power ... given in case of
curative and validating statute. In fact curative statutes by
their very nature are intended to operate upon and affect past
transaction
Apex Court has culled out the
following principles:
i) If a statute is curative or merely clarificatory of the previous law,
retrospective operation thereof ... Singh Hooda v. State of Haryana [(2004) 12
SCC 588] .
26. Curative statutes are by their very nature intended
to operate upon and affect past
previous
Act. It is well settled that if a statute is curative or merely
declaratory of the previous law retrospective operation is
generally intended ... Union of India , it was held that:
"Declaratory, clarificatory or curative Statutes are allowed to
hold sway in the past. The very nature
previous Act. It is well settled that
if a statute is curative or merely declaratory of the previous law,
retrospective operation is generally intended ... previous Act. It is well settled
that if a statute is curative or merely declaratory of the previous
law, retrospective operation is generally intended
after the expiry of the
accounting year in compliance with the
relevant statute is entitled to deduction
under Section 43-B. The High Court ... well settled that if a statute
is curative or merely declaratory of the
previous law retrospective operation is
generally intended." In fact the
amendment
after the
expiry of the accounting year in compliance with
the relevant statute is entitled to deduction under
Section 43-B. The High Court ... well settled that if a statute is curative or merely
declaratory of the previous law retrospective
operation is generally intended." In fact the
amendment
liberally. [On the question of updating construction of words used in the statute, see observations of the Supreme Court in Commissioner of Income ... previous Act. It is well settled that if a statute is curative or merely declaratory of the previous law retrospective operation is generally intended
applicable to declaratory statutes. CRAIES has explained the position regarding declaratory statutes in the following manner [Statute Law, 7th Edn., p. 58]:
For modern purposes ... previous Act. It is well settled that if a statute is curative or merely declaratory of the previous law, retrospective operation is generally intended
National Board Of Examination In ... vs Union Of India & Ors. on 16 April, 2024
