seek to levy revenue on the land used for non-agricultural purposes retrospectively, that is, with effect from 1st September, 1976 without the power ... authority to enact the rules retrospectively under Section 214 of the Code at all the relevant times.
(4). Whether the attempt to validate the levy
Article 14 because it singled out
those who were affected by the retrospectivity and denied them the
opportunity of representation. The submission may be explained ... amended to include the word 'notification'
octroi was imposed retrospectively but the petitioners had, in the
circumstances, no opportunity to represent then against
also settled law that the legislature has the power to legislate retrospectively and also validate invalid laws, or invalid executive acts and notifications ... date but also to protect and validate actions already taken. By enacting retrospectively a valid and legal taxing provision the law creates a fiction that
therefore, not sufficient to supply the legal basis for validating such orders retrospectively. That is the avowed object of the scheme involved in Sections ... been properly invested before. Sometimes this is done by re-enacting retrospectively a valid and legal taxing provision and men by fiction making
forum is merely a change of procedural law. It would operate retrospectively unless a different intention is expressed and therefore, the appeal preferred ... that connection, learned Judges stated that the change of procedural law operates retrospectively and held that the claimant will have a vested right of action
within the prescribed limits, powers to make laws prospectively as well as retrospectively. By exercise of those powers, the legislature can remove the basis ... Legislature within certain limits to amend the provisions of an Act retrospectively and to declare what the law shall be deemed to have been
only by the virtue of amended Act and that cannot be applicable retrospectively. If any such requirements are imposed on the importers, who had already
condonation of delay in a procedural provision, it will operate retrospectively. It further held that since the appellant in the said case had not filed
virtue of the amended Act and that cannot be applicable retrospectively. If any such requirements are imposed on the importer, who had already imported goods
learned Judges of the Supreme Court have taken the view that the retrospectively of the Amended Act is limited to awards passed between 30th April ... generally retrospective with effect from any particular date and as such the retrospectivity as it appears is restricted to certain areas covered by the parent
