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Smt. Geetha Pandit Rao vs The State Of Karnataka on 30 November, 2020 IN THE

also "The Construction of Statutes", Crawford, Chapter XXV, Section 277, page 562, and Craies on "Statute Law" (5th Edition) page ... from the general rule which forbids a construction that gives a statute retroactive effect, even though vested rights may thereby by impaired. It is observed

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 ... validation of taxing statute struck-down by courts for certain defects; the period of such retroactivity, and the decree and extent of any unforeseen

expressly or by necessary implication made to have retrospective effect, a statute concerned mainly with matters of procedure or evidence or which is declaratory ... equally applicable to amendatory statutes. According to Crawford: 'Amendatory statutes are subject to the general principles relative to retroactive operation. Like original statutes, they

under the law when it occurred... However, a statute is not regarded as operating retroactively because of the mere fact that it relates to antecedent ... Turnbull v. Forman (1885) 15 Q.B.D. 234. 9. Retroactive operation of a statute is looked upon with disfavour if it takes away

Section 29-B would stand engrafted and incorporated in the parent statute with retroactive effect from 23 October 2015, in terms of Section

from September 7, 1984, and remained on statute book till October 24, 1984. The life span of statute was precisely seven weeks. In our discussion ... generally do not give rise to constitutional issues in courts. Retroactivity of a taxing statute, however, raises constitutional issues. That is how retroactive legislation

said rule of construction the substituted Section 15 has to be given retroactive operation. Generally rule of interpretations are meant to assist the Court ... rule of benevolent construction it would be re- legislating a provision of statute either by substituting, adding or altering the words used in the provision

said rule of construction the substituted Section 15 has to be given retroactive operation. Generally rule of interpretations are meant to assist the Court ... rule of benevolent construction it would be re- legislating a provision of statute either by substituting, adding or altering the words used in the provision

able to cure defects in statutes. No individual can acquire a vested right from a defect in a statute and seek a windfall from ... validation of taxing statute struck down by courts for certain defects, the period of such retroactivity and the defects and extent of any unforeseen