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1 - 8 of 8 (0.21 seconds)Andhra Pradesh General Sales Tax Act, 1957
THE CONSTITUTION (THIRD AMENDMENT) ACT, 1954
Income-Tax Officer, Alleppey vs M.C. Ponnoose & Ors on 28 July, 1969
In the facts and circumstances of the case, having regard to the law laid down by the Supreme Court in the decisions cited supra, we declare that G.O. Ms. No. 780 dated September 12, 1997 issued by the Government of Andhra Pradesh exercising powers under Sub-section (2) of Section 14-C of the Andhra Pradesh General Sales Tax Act, 1957 to the extent of its application retrospectively is without authority and ultra vires the powers of the State Government under the Andhra Pradesh General Sales Tax Act, 1957.
Modi Food Products Ltd. vs Commr. Of Sales Tax, U.P. on 25 April, 1955
In Modi Food Products Limited v. Commissioner of Sales Tax , Dr. Indramani Pyarelal Gupta v. W.R. Natu and Income-tax Officer, Alleppey v. M.C. Ponnoose , it is categorically held that the Parliament can delegate its legislative power within the recognised limits. Where any rule or regulation is made by any person or authority to whom such powers have been delegated by the Legislature it may or may not be possible to make the same so as to give retrospective operation. It will depend on the language employed in the statutory provision which may in express terms or by necessary implication empower the authority concerned to make a rule or regulation with retrospective effect. But where no such language is to be found it has been held by the courts that the person or authority exercising subordinate legislative functions cannot make a rule, regulation or bye-law which can operate with retrospective effect.
Dr. Indramani Pyarelal Gupta vs W. R. Nathu And Others on 11 April, 1962
In Modi Food Products Limited v. Commissioner of Sales Tax , Dr. Indramani Pyarelal Gupta v. W.R. Natu and Income-tax Officer, Alleppey v. M.C. Ponnoose , it is categorically held that the Parliament can delegate its legislative power within the recognised limits. Where any rule or regulation is made by any person or authority to whom such powers have been delegated by the Legislature it may or may not be possible to make the same so as to give retrospective operation. It will depend on the language employed in the statutory provision which may in express terms or by necessary implication empower the authority concerned to make a rule or regulation with retrospective effect. But where no such language is to be found it has been held by the courts that the person or authority exercising subordinate legislative functions cannot make a rule, regulation or bye-law which can operate with retrospective effect.
Bpl Limited vs State Of Andhra Pradesh on 6 June, 1996
In support of the aforesaid contention learned counsel relied upon the judgment of the Allahabad High Court in Modi Food Products Ltd. v. Commissioner of Sales Tax ; of the Supreme Court in Dr. Indramani Pyarelal Gupta v. W.R. Natu and Income-tax Officer, Alleppey v. M.C. Ponnoose , of this Court in BPL Limited v. State of A.P. .
Article 14 in Constitution of India [Constitution]
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