clarificatory and curative in nature and,
therefore, can be applied retrospectively or it is to take effect from the
date i.e. 01.06.2002 when ... this discussion, in any case on the application of
general principles concerning retrospectivity, the proviso to Section 113
of the Act cannot be treated
Provision) Act, 2010 (hereinafter referred to as
'Act, 2010'). The retrospectivity of the provision was also questioned by
the dealers. The dealers ... beginning of this order. However, before coming to
the issue of retrospectivity, we would delve into these two aspects briefly
as that discussion would
from 01.04.2007
will apply to all pending assessments?
Whether Rule 8D is retrospectively applicable?”
3. All these appeals raising only above question of law have ... income under
the Incometax Act. The proposed amendment will
take effect retrospectively from 1st April, 1962
and will accordingly, apply in relation
Another attack on the insertion of Entry 25 pertained to
retrospectivity given to this provision. It was sought to be argued that
amendment ... Federation of
India Ltd.:
"13. That the Legislature can enact laws retrospectively is not in dispute.
Nor is it disputed that the amendment
appeals are concerned with the validity of
an explanation added retrospectively to Section 26(4) of the Karnataka
Agricultural Income Tax Act (hereinafter referred ... decision of the Karnataka High Court, the
legislature amended Section 26(4) retrospectively that is, with effect
from, 01.04.1975. The amended provision now reads
held that Legislature has the power to enact
prospectively as well as retrospectively. The appellants do not, and in fact cannot
possibly, have any objection ... this provision which has been amended retrospectively by the Amendment Act of
2009 and is the bone of contention. The amended provision now reads
clarificatory and curative in
nature and, therefore, can be applied retrospectively or it is to
take effect from the date i.e. 01.06.2002 when ... this discussion, in any
case on the application of general principles concerning
retrospectivity, the proviso to Section 113 of the Act
cannot be treated
only.”
24) Another attack on the insertion of Entry 25 pertained to
retrospectivity given to this provision. It was sought to be argued
that amendment ... Marketing Federation of India Ltd.:
“13. That the Legislature can enact laws
retrospectively is not in dispute. Nor is it
disputed that the amendment
appeals are concerned with the
validity of an explanation added retrospectively to Section
26(4) of the Karnataka Agricultural Income Tax Act
(hereinafter referred ... decision of the Karnataka High Court,
the legislature amended Section 26(4) retrospectively that is,
with effect from, 01.04.1975. The amended provision now reads
circumstances, it is
suggested that section 113 may be amended
retrospectively in order to provide for
levy of surcharge at the rate applicable ... contradistinction to other amendments
specifically stating those to be clarificatory or
retrospectively depicting clear intention of the
legislature. It can be seen from the same
