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
unworkable or unjust in a
specific situation.
Looking to the curative nature of the amendment made by
the Finance Act of 1987 it has been ... held the
amendment to be clarificatory and, therefore, retrospective.
The Gujarat High Court in the above case held the amendment
to be curative and explanatory
another alternative, learned counsel for the appellant has
referred to the amendment made to Section 40(a)(ia) of the Act by the Finance ... expenditure and has submitted that the said amendment, being curative in
nature and having been introduced to ameliorate the hardships faced by the
assessees, deserves
special Act i.e. Industrial Act rendered the Amendment Act
invalid. The intention of the Amendment Act was to
invalidate the award as is evident ... Special Act and the deferred wages concept. The Amendment
Act really brought in a curative provision, and no
retrospective effect has been given
were therefore
valid. [278 B-C]
(b) The 1969 amendment was neither curative nor declara-
tory of the previous law. It merely omitted ... appeals before us the amendment which was
made by section 65 of Act 35 of 1969 was nei-
ther curative nor merely declaratory
such consideration, it is held by the court that an amendment speaks a language
which expressly or by clear intendment takes in even pending matters ... first instance.22
23. When an enactment or an amendment is declaratory, curative or
clarificatory, impelled by a felt need to make clear what
oils of this Chapter
1508.10 Linoxyn 16%
1508.90 Other 8%
BEFORE AMENDMENT
CHAPTER 33
ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR
TOILET PREPARATIONS
Notes ... held out as having
subsidiary curative or prophylactic value.”
However, the changes brought about/deletions made
by the amendment would hardly be significant inasmuch
noted that it
discusses the mechanism in force before the amendment, the
reason for bringing in the change and the changes brought in.
The circular ... treated as a mere mistake. To call the amendment notification
clarificatory or curative in nature, it would require that there had
been an error/mistake
States cannot be achieved if using the power of amendment
under Section 19 of the Amendment, a given State enlarges the operation and
sweep ... remaining provisions of the Amendment, Section 19 of the Amendment also went
through the entire drill prescribed under the Amendment, a possible view emerges
that
Shyam Sunder And Others vs Ram Kumar And Another on 30 July, 2001
Author: V
