cannot be applied to exemptions, concessions, or reliefs given to retroactive classes in compliance with Article 16(4). In the landmark judgment, Indra Sawhney
scheme of
liberalisation has financial implications, the Court cannot
make it retroactive; that if more persons divided the
available cake the residue falling ... court is not making the scheme of
liberalisation retroactive by its approach. Retroactiveness
is implicit in the theory of wages. When revised pay-scales
cannot be applied to exemptions, concessions, or reliefs given to retroactive classes in compliance with Article 16(4). In the landmark judgment, Indra Sawhney
legislation--
Familiar in taxation--Competent legislature can always
validate law---Retroactivity of legislation---Test of
validity how applied.
Statutory Interpretation--Referential legislation---
Types of--Effect ... referred to.
4(ii) Validity of legislations retroactively curing
defects in taxing statutes is well recognised and courts,
except under extraordinary circumstances, would be reluctant
rule of benevolent construction and in
that event amending Act would have retroactive operation. On the
other hand the contention of respondents' counsel ... court and during pendency of the appeal by statutory enactment
which had retroactive operation. In such cases it was held that the
appellate Court
rule of benevolent construction and in
that event amending Act would have retroactive operation. On the
other hand the contention of respondents' counsel ... court and during pendency of the appeal by statutory enactment
which had retroactive operation. In such cases it was held that the
appellate Court
Whether operates from time antecedent to
enactment--Qualifying or disqualifying statute--Whether
retroactive--Remedy barred by Act--Whether corresponding
right rendered unenforceable--Law Commission ... Benanti Transactions
(Prohibition of Right to Recover Property Ordinance, 1988)
should be retroactive in operation and that no locus peni-
tentia need be given
I.C. Golak Nath And Ors. vs State Of Punjab And Anr. on 27 February
Judge’s retirement age has been raised from 60 to 62. With retroactive effect, a new clause (3) was added to Article 217. That allows
Chhotabhai Jethabhai Patel And Co vs The Union Of India And Anther on 11 December