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1 - 10 of 15 (0.29 seconds)Section 3 in Finance Act, 1999 [Entire Act]
Section 68 in Finance Act, 1999 [Entire Act]
Section 93 in Finance Act, 1999 [Entire Act]
Section 65 in Finance Act, 1999 [Entire Act]
The Lotteries (Regulation) Act, 1998
Article 226 in Constitution of India [Constitution]
Article 14 in Constitution of India [Constitution]
National Agricultural Co-Operative ... vs Union Of India & Ors on 25 March, 2003
In a recent decision of this Court in National
Agricultural Coop. Marketing Federation of India Ltd. v. Union
of India [(2003) 5 SCC 23] it has been held
that there is no fixed formula for the expression of
legislative intent to give retrospectivity to an enactment.
Every legislation whether prospective or retrospective has
to be subjected to the question of legislative competence.
The retrospectivity is liable to be decided on a few
touchstones such as: (i) the words used must expressly
provide or clearly imply retrospective operation; (ii) the
retrospectivity must be reasonable and not excessive or
harsh, otherwise it runs the risk of being struck down as
unconstitutional; (iii) where the legislation is introduced
to overcome a judicial decision, the power cannot be used
to subvert the decision without removing the statutory
Shyam Sunder And Others vs Ram Kumar And Another on 31 July, 2001
19. The Constitution Bench in Shyam Sunder v. Ram
Kumar [(2001) 8 SCC 24] has held: (SCC p. 49, para 39)
―Ordinarily when an enactment declares the previous
law, it requires to be given retroactive effect. The function
of a declaratory statute is to supply an omission or to
explain a previous statute and when such an Act is
passed, it comes into effect when the previous enactment
was passed. The legislative power to enact law includes
the power to declare what was the previous law and when
such a declaratory Act is passed, invariably it has been
held to be retrospective. Mere absence of use of the word
‗declaration' in an Act explaining what was the law before
may not appear to be a declaratory Act but if the court
finds an Act as declaratory or explanatory, it has to be
construed as retrospective.‖ (p. 2487).