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
previous Act. It is well
settled that if a statute is curative or merely
declaratory of the previous law, retrospective
operation is generally intended ... authorities, the following
principles could be culled out:
i) If a statute is curative or merely clarificatory of
the previous law, retrospective operation thereof
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
previous Act. It is
well settled that if a statute is curative or merely
declaratory of the previous law, retrospective
7
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
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
shall be levied or collected except by authority of law. A taxing
statute must be valid and conform to other provisions of the
Constitution. Article ... want of assessment is not a mere irregularity remedied by a
curative statute. On the other hand, no assessment is necessary where
the statute itself
shall be levied or collected except by authority of law. A taxing
statute must be valid and conform to other provisions of the
Constitution. Article ... want of assessment is not a mere irregularity remedied by a
curative statute. On the other hand, no assessment is necessary where
the statute itself
shall be levied or collected except by authority of law. A taxing
statute must be valid and conform to other provisions of the
Constitution. Article ... want of assessment is not a mere irregularity remedied by a
curative statute. On the other hand, no assessment is necessary where
the statute itself
shall be levied or collected except by authority of law. A taxing
statute must be valid and conform to other provisions of the
Constitution. Article ... want of assessment is not a mere irregularity remedied by a
curative statute. On the other hand, no assessment is necessary where
the statute itself
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
