Act is "to explain" an earlier Act, it
would be without object unless construed
retrospectively. An explanatory Act is generally
passed to supply ... appear
to be a declaratory Act but if the court
finds an Act as declaratory or
explanatory, it has to be construed as
retrospective
Act is to explain an earlier Act, it would be without object unless construed retrospective. An explanatory Act is generally passed to supply an obvious ... Benami Transactions (Prohibition) Act, 1988 was, it is submitted, wrongly held to be an Act declaratory in nature for it was not passed to clear
Whirlpool India Ltd., vs Department Of Income Tax on 12 January, 2007
BEFORE THE INCOME
Schedule to the Reserve Bank of India Act,
1934 . The constitutional validity of the said Amending Act . No. 27 of 1996
has not been challenged ... Craies on Statute Law, Seventh Edition, at page 58, a
Declaratory Act is an Act to remove doubts existing in the common
facts of present matter.
8. Here, reference to provisions of Grants Act is called for & I find it proper to reproduce paras ... Crown Grants Act, 1895, now known as the Government Grants Act . The Act is an explanatory or declaratory Act. Doubts having arisen
force at the time of the commission of the act charged as an offence, nor be subjected to a penalty greater than that which might ... that explanatory and declaratory Acts are always retrospective. It was held, "where an Act is in its nature declaratory, the presumption against construing
called as declaratory provision or declaratory statute, i.e. to remove doubts existing in the meaning or effect of any statute. Such Acts/Amendments shall ... position regarding declaratory statutes in the following manner [Statute Law, 7th Edn., p. 58]:
For modern purposes a declaratory Act may be defined
similar and corresponding provisions made in Section 27 of IT Act, 1961 were declaratory and clarificatory in nature. Consequently these provisions were held ... hold that the aforesaid provision introduced in the WT Act should be treated as declaratory and clarificatory in nature so far as it relates
Act. The Hon'ble Supreme Court, therefore, held that the amendment introduced by the Finance Act, 1987 was declaratory or clarificatory in nature ... fact that the requirement of law, such as transfer of Property Act, Registration Act etc. might not have been complied with. The requirement of registration
laid down by Article 64 and 65 of new Act is only declaratory and not remedial, Alagiriswami J., has expressed that Articles ... observations that Article 64 and 65 of the new Act are declaratory of the existing law cannot be construed so as to take away
