burden of proving discrimination is more
in the case of taxing statutes. Laws relating to
economic activities should be viewed with greater
latitude than laws ... Legislature is empowered to cure the statute
and such curative statute is always valid when there
is no finality in the judicial procedure. National
Agricultural
statute is prima facie prospective unless it
is expressly or by necessary implication made to have retrospective
effect. If a statute is declaratory or curative ... previous Act. It is well settled that if a statute is curative or
merely declaratory of the previous law retrospective operation
is generally intended
State of Haryana & Anr. (2004 (12) SCC
588).
26. Curative Statutes are by their very
nature intended to operate upon and affect
past transactions ... Curative and validating
statutes operate on conditions already
existing and are therefore wholly
retrospective and can have no retrospective
operation."
19. In the recent
clarification is contrary to the purport of the
amendment brought on statute pursuant to the recommendation of
the GST Council as per the direction issued ... Page 291, "It is well settled that if a
statute curative or merely declaratory of the previous law
retrospective operation is generally intended
held that it was well settled that if a statute is curative or merely declared, the previous law, retroactive operation would be more rightly ascribed ... protect the public against some evil or abuse", (see: Craies on Statute Law, 5th Edn., p. 365). Similar view is expressed by the Supreme
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Tata Teleservices vs Union Of India & on 5 February, 2016
Author: M.R.Shah
