insecticide. In the counter, the complainant pleads
that a curative amendment has to be brought into enactment, which is no doubt
laudable, but there should
subsequent years.”
25) The controversy surrounding the above amendment was
whether the amendment being curative in nature should be
applied retrospectively i.e., from ... developments with regard to the Section recorded above shows
that the amendment was curative in nature, it should be given
retrospective operation
insecticide. In the counter, the complainant pleads
that a curative amendment has to be brought into enactment, which is no doubt
laudable, but there should
that amendment was given effect to from April 1, 1989. The Tribunal has taken the view that that amendment was curative and declaratory. That view ... context in which the amendment was made and the language of the amendment warrant such a view. When a thing which was specifically excluded
intention of the legislature. Hence, the
amendment made by the Finance Act, 2010
being curative in nature required to be given
retrospective operation ... developments with regard to the
Section recorded above shows that the
amendment was curative in nature, it should
be given retrospective operation
that amendment was given effect to from 1-4-1988. The Tribunal has taken the view that that amendment was curative and declaratory. That view ... context in which the amendment was made and the language of the amendment warrants such a view. When a thing which was specifically excluded
Raman (T.G.K. )), he pointed out that the amendment is not curative in nature, particularly as regards any deficiency in the language ... Section 148 of the Act, the question of considering the amendment as a curative legislation does not arise, or for that matter, the amendment failing
intention of the
legislature. Hence, the amendment made by the Finance Act,
2010 being curative in nature required to be given
retrospective operation ... developments with regard to the Section recorded above shows
that the amendment was curative in nature, it should be given
retrospective operation
Amendment to
Section 19(2) vide Act 28 of 2013, in the light of the
finding that Amendment Act 5 of 2015 is curative/
declaratory ... view expressed by us on the
scope of the curative/declaratory nature of Amendment
to Section 19 (2) vide Act 5 of 2015, there
second proviso to section 43B and amendment of first proviso by Finance Act, 2003 are curative in nature and are effective retrospectively and thus with ... second proviso to Section 43B and amendment to first proviso by Finance Act, 2003 are curative in nature and are effective retrospectively, i.e., with