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
statement
of the common law or in the interpretation of
statutes. Usually, if not invariably, such an Act
contains a preamble, and also the word ... previous Act. It is well settled that if a statute
is curative or merely declaratory of the
previous law retrospective operation is
generally intended
page 315 under the caption ‘Declaratory statutes’:
“The presumption against retrospective
operation is not applicable to declaratory statutes.
As stated in Craies and approved ... previous
Act. It is well settled that if a statute is curative or
merely declaratory of the previous law retrospective
operation is generally intended
statute conferring a benefit, in the context of it to
be given a retrospective operation. The same doctrine of
fairness, to hold that a statute ... statutes” from the book
Principles of Statutory Interpretation by Justice G.P. Singh to make the legal
position clear that if a statute is curative
have been given. This will include removal of the defect in
a statute pointed out in the judgment in question, as well as
alteration ... bring the statute in conformity with the legislative
intent and correct the flaw pointed out by the court can have a
curative and neutralizing effect
have been given. This will include removal of the
defect in a statute pointed out in the judgment in
question, as well as alteration ... bring the
statute in conformity with the legislative intent and correct the
flaw pointed out by the court, can have a curative and
neutralizing effect
Rohatgi, learned Attorney General, deserves acceptation
and, accordingly, we hold that the curative petition that was
decided by three senior-most Judges of this Court ... absolutely
conscious that a judgment is not to be read as a statute, but
definitely a judgment has to be understood in proper
perspective
Commr.Of Income Tax-I vs M/S Vatika Township Pvt.Ltd. on 29 October
C.I.T.,Bangalore vs M/S.K.Raheja Hotels & Estate Pvt.Ltd. on
Commr.Of Income Tax vs Sohanlal P.Jain on 29 October, 2014
Bench: Chief Justice
