Taxing Statute-Tax on passengers and goods-Retrospective
operation-Validity-Restrictions, if unreasonable-Fundamental
rights, if infringed-State's power of taxation--Constitution ... Public Service
Motor Vehicles) Act, 1961. As a result of the retrospective
operation of the Act of 1961, its material provisions were
deemed to have
under Art. 304(b) of the Constitution,
passed the impugned Act with retrospective effect from the
date on which the Act of 1954 had been ... could not reenact that Act under the Article and give it
retrospective effect. That Article contemplates
restrictions and-not prohibitions and the rule that
prohibitory
Income-tax-Rectification of order of assessment--Amendment
of law with retrospective enforcement-Error resulting from
such enforcement, if an error apparent from the record ... interest on tax
paid in advance as a result of the retrospective operation
of the amendment in s. 18-A(5) , and issued a notice
reconstruction of building-Subsequent amendment making of
Provision more stinget-Whether retrospective-Statute making
appellate order final-Before making of order statute amended
by providing ... fall within
the provisions of amended s. 13(3)(a) ( ... ) which were
retrospective and were applicable to the case.
Held, that the revision application before
does not depend upon whether it is
prospective or retrospective for both prospective and
retrospective' statutes may contravene the provisions of
that Article. Although ... question. Mitter, J., thought that the Act had been
given a retrospective operation by permitting the
declaration of an area as a disturbed area
competence of the Madras
Legislature to enact a law and make it retrospective in
operation.
The Madras Act, 29 of' 1954, in terms ... that obviously means that its material and opera-
tive provisions are retrospective.
The effect of s. 24 is that if a notification had been
issued
validate defect caused by non-observance of Art. 255
of the Constitution-Retrospective taxation whether valid and
reasonable.
HEADNOTE:
The Rajasthan State Legislature passed ... principal Act;
and since the amendment so made is,in term retrospective,
when a tax is levied for the periods covered by clauses
vested rights-Distinction-
Statue operating in future, affecting existing
rights-If retrospective-Bombay Tenancy Act,
1939(Bom. 29 of 1939), s. 23(1) (b)- Bombay ... claim inasmuch as
the relevant provisions of the amending Act are
not retrospective in operation. The question was
whether the appellant was entitled to eject
Petitioner claiming exemp-
tion under the notification-Validation Act coming into force
Retrospective operation-Validity-Enactment, if unconstitu-
tional-- Orissa Sales ... equality before the law guaranteed by Art.
14 and (iii) that the retrospective operation of the
impugned section should be struck down as unconstitutional,
because
have been in the Constitution.
The parties agreed that after the retrospective amendment
the main question for consideration was whether the order of
the Union ... evidence. [64 B-D]
(v)The provision having been expressly made retrospective
the appeal had to be decided on the basis that the order
passed
