been made to supply an obvious omission,
therefore, the amendment to COS is retrospective in
nature. It is also argued that Doctrine of Fairness ... held that
KERC has no power to make regulations with
retrospective effect.
17. The Amendment to the Regulations has not
been either expressly
amendment i.e 9-9-2005. By fixing a cut-off date it
will defeat the purpose of amendment as the main objective
behind amendment ... Apex Court in Vineeta Sharma (supra)
makes 2005 Amendment retrospective and grants
unconditional right to the daughters as equal to that of sons
evident that Parliamentary endeavor
- through the later retrospective amendment, was to
target income of non-residents. But importantly, the
condition spelt out for this purpose ... revenue grounds its arguments
in the assumption that the later, 2010 retrospective
amendment, overrides the effect of Section
9(1)(vii)(b) exclusion. While
evident that Parliamentary endeavor
- through the later retrospective amendment, was to
target income of non-residents. But importantly, the
condition spelt out for this purpose ... revenue grounds its arguments
in the assumption that the later, 2010 retrospective
amendment, overrides the effect of Section
9(1)(vii)(b) exclusion. While
evident that Parliamentary endeavor
- through the later retrospective amendment, was to
target income of non-residents. But importantly, the
condition spelt out for this purpose ... revenue grounds its arguments
in the assumption that the later, 2010 retrospective
amendment, overrides the effect of Section
9(1)(vii)(b) exclusion. While
evident that Parliamentary endeavor
- through the later retrospective amendment, was to
target income of non-residents. But importantly, the
condition spelt out for this purpose ... revenue grounds its arguments
in the assumption that the later, 2010 retrospective
amendment, overrides the effect of Section
9(1)(vii)(b) exclusion. While
evident that Parliamentary endeavor
- through the later retrospective amendment, was to
target income of non-residents. But importantly, the
condition spelt out for this purpose ... revenue grounds its arguments
in the assumption that the later, 2010 retrospective
amendment, overrides the effect of Section
9(1)(vii)(b) exclusion. While
evident that Parliamentary endeavor
- through the later retrospective amendment, was to
target income of non-residents. But importantly, the
condition spelt out for this purpose ... revenue grounds its arguments
in the assumption that the later, 2010 retrospective
amendment, overrides the effect of Section
9(1)(vii)(b) exclusion. While
evident that Parliamentary endeavor
- through the later retrospective amendment, was to
target income of non-residents. But importantly, the
condition spelt out for this purpose ... revenue grounds its arguments
in the assumption that the later, 2010 retrospective
amendment, overrides the effect of Section
9(1)(vii)(b) exclusion. While
cultivating the land
personally as on the date of commencement of the
amendment Act. Unless such findings are recorded with
reference to the status ... effect
of nullifying the substantive relief granted by way of
retrospective amendment of omission of Sections
