down that presumption against retrospective operation is not applicable to declaratory statutes. A declaratory Act may be defined as an Act to remove doubts existing ... applicable to declaratory statutes. As stated in Grains and approved by the Supreme Court for modern purposes a declaratory Act may be defined
Vbc Ferro Alloys Ltd. vs Asstt. Cit on 15 September, 2005
ORDER
J. Sudhakar Reddy
Act, 1989 , two different arguments have to be considered. The first argument is that the proviso brought in by 1987 Finance Act is declaratory ... 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 ... time when the earlier Act was passed. In such a case, as the Act is
'declaratory', the presumption against construing it retrospectively
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
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
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
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
declare what was the previous law and when such a declaratory Act is passed, invariably it has been held to be retrospective. Mere absence ... before may not appear to be a declaratory Act but if an Act is declaratory or explanatory, it has to be construed as retrospective
