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Mr.K. Varathan vs Mr. Prakash Babu Nakundhi Reddy on 13 October, 2022 cites

I.C. Golak Nath And Ors. vs State Of Punjab And Anr. on 27 February, 1967

86. The Doctrine of prospective overruling began its innings with the decision of this Court in L.C. Golak Nath V. State of Punjab. This Court in the said case relied upon Articles 32, 141 and 142 of the Constitution and extended this doctrine which was in vogue in the United States. The principle involves giving effect to the law laid down by this Court, from a prospective date, ordinarily the date of the judgment. There is no dispute that while initially the doctrine was confined to matters arising under the Constitution, later on it has been applied to other areas of law as well.
Supreme Court of India Cites 228 - Cited by 337 - Full Document

India Cement Ltd vs State Of Tamil Nadu Etc on 25 October, 1989

“25. The words “prospective overruling” implies an earlier judicial decision on the same issue which was otherwise final. That is how it was understood in Golak Nath [AIR 1967 SC 1643: (1967) 2 SCR 762]. However, this Court has used the power even when deciding on an issue for the first time. Thus, in India Cement Ltd. V. State of T.N.[(1990) 1 SCC 12] when this Court held that the cess sought to be levied under Section 115 of the Madras Panchayats Act, 1958 as amended by Madras Act 18 of 1964, was unconstitutional, not only did it restrain the State of Tamil Nadu from enforcing the same any further, it also directed that the State would not be liable for any refund of cess already paid or collected.
Supreme Court of India Cites 30 - Cited by 272 - S Mukharji - Full Document
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