proviso (a) to Section 240 is
declaratory and, therefore, proviso (b) should also
be held to be declaratory. In our view that ... Section 240 is also declaratory. We
have held that even under the unamended Section
240 of the Act, the assessee was only entitled
applicable to declaratory statutes. As stated in
CRAIES and approved by the Supreme Court : “For
modern purposes a declaratory Act may be defined ... Act is 'to
explain' an earlier Act, it would be without object unless
construed retrospective. An explanatory Act is generally
passed to supply
applicable to declaratory statutes. As stated in CRAIES and
approved by the Supreme Court: "For modern purposes a
declaratory Act may be defined ... Act is 'to
explain' an earlier Act, it would be without object unless
construed retrospective. An explanatory Act is generally passed to
supply
applicable to declaratory
statutes. As stated in CRAIES and approved by the
Supreme Court : "For modern purposes a declaratory Act
may be defined ... Act is 'to explain' an earlier Act, it
would be without object unless construed retrospective.
An explanatory Act is generally passed to supply
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 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 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 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
declaratory
in nature. Such statutory provisions are labelled as
"declaratory statutes". The circumstances under which
provisions can be termed as "declaratory statutes ... Act is 'to explain' an
earlier Act, it would be without object unless construed
retrospective. An explanatory Act is generally passed to
supply
applicable to declaratory
statutes. As stated in CRAIES and approved by
the Supreme Court : "For modern purposes a
declaratory Act may be defined ... Act is 'to explain' an
earlier Act, it would be without object unless
construed retrospective. An explanatory Act is
generally passed to supply
