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
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
view of the
provisions of Section 113 of the Act as inserted by the Finance Act, 1995 and clarified by the Board Circular ... proviso to Section 113 of the Income Tax Act cannot be held to be declaratory or clarificatory in nature and was prospective
in its operation
State Of Uttar Pradesh Through ... vs Reliance Industries Ltd on 15 May, 2026
Author: J
declare what was the previous
law and when such a declaratory Act is
passed, invariably it has been held to be
retrospective. Mere absence ... appear to be a
declaratory Act but if the court finds an Act as
declaratory or explanatory, it has to be
construed as retrospective
Page 27 of 63
enactments which affect procedure, or forum, or are declaratory in
nature. The relevant observations read thus:-
“191. It is no more ... Appeal No. 8030 of 2010 Page 29 of 63
pass a declaratory Act to set aside what the
legislature deems to have been a judicial
State Of West Bengal And Others vs New Kenilworth Hotel Private Limited ... on 26 February
State Of West Bengal And Others vs New Kenilworth Hotel Private Limited ... on 26 February
applicable
to declaratory statutes. As stated in Craies and approved by the
Supreme Court: For modern purposes a declaratory Act may be
defined ... retrospective. In the absence of clear words indicating
that the amending Act is declaratory, it would not be so construed
when the amended provision
judgment & order passed by learned Small
Causes Court in Rent Act Declaratory proceedings as far back as on
30.11.2001 and claim
