definite and
positive clarification. It is settled law that if a
statute is curative or merely declaratory of the
previous law retrospective operation is generally ... enacted. It is well settled that if a
statute is curative or merely declares the previous
law retroactive operation would be more rightly
ascribed
given in cases of curative and validating statute. In fact, curative statutes, by their very nature, are intended to operate upon and affect past transactions ... previous Act. It is well settled that if a statute is curative or merely declaratory of the previous law retrospective operation is generally intended
prospective effect, however, this general
rule would not apply to curative or clarificatory Statutes. Unless ... authorities, the following principles could be
culled out:
i) If a statute is curative or merely clarificatory of the previous law,
retrospective operation thereof
after the expiry of the
accounting year in compliance with the
relevant statute is entitled to deduction under
section 43B. The High Court has held ... pager
291, " It is well-settled that if a statute is
curative or merely declaratory of the previous
law retrospective operation is generally
intended
contended that where
an amendment to an existing law is curative in nature, it would
perforce be retrospective. He would also refer to the judgment ... general presumption of statutes and
amendment thereto being prospective in nature is overturned where
the amendment to an existing statute is curative or clarificatory
previous Act. It is well settled that if a statute is curative
or merely declaratory of the previous law retrospective
operation is generally intended
Where a statute is passed for the purpose of supplying an
obvious omission in a former statute, the subsequent statute relates
back to the time ... para 5 that "It is well
settled that if a statute is curative or merely declares the previous law
retroactive operation would be more
only justified as a curative measure. Since Act 4 of 2002 is not a validating statute, the levy of tax at the enhanced.rate with ... justified only as a 'curative' measure. The impugned Act is not a validating statute. Thus, the action in imposing the levy with retrospective
Section 65 of Act 35 of 1969 was neither curative nor merely declaratory and a statute is not to be read retrospectively except of necessity
provisions of Section 6A from the KVAT Act , should be seen as
curative in nature and, therefore, retrospective in its operation.
21. The petitioners would ... follow that the amendment
that followed was curative in nature. The legislative intent in an
amending statute is to be gathered from the express words
