settled principle of law
that when by making a substantive amendment to the statute, a new
levy is imposed, it implies that there
prescribes period for grant of
lease is not procedural but substantive in nature. By amendment,
change in the said Rule was effected with the classification ... lease continues to be five years. This was clearly a
substantive amendment which had nothing to do with any
procedure. There was no concept
Oanali Ismailji Sadikot vs State Of Gujarat & on 3 March, 2016
Author: J.B
that amendment
when
required to resolve real controversy and to avoid future complications including
in
execution for any ambiguity in property descriptions, the amendment held ... there can be a
change
of law that needs amendment. Substantive law change may be either prospective or
retrospective. If it is a prospective change
facts of the present case, the
amendment application was filed much earlier to the amendment of the
Delhi High Court Act . Consequently ... purpose of Court Fees and jurisdiction. It was a substantive
amendment, as the plaintiff sought to introduce a substantive relief of
possession, besides making other
definition of 'dependents' it is completely a substantive amendment in the Act, 1993.
He cited a case of S.Sundaram Pillai and others ... discrimination between daughter and grand daughter. It is purely a substantive amendment, which cannot be said to be a retrospective unless the Act provide
notification dated July
16, 2003 and the amendment sought in that case was not merely confined
to amendment of valuation of the relief ... purpose of court fee and
jurisdiction. It was a substantive amendment, as the plaintiff sought to
introduce a substantive relief of possession, besides making other
challenge to a legislative amendment to
Section 80J of the Income Tax Act, 1961. The majority opinion was that
the amendment was only clarificatory ... nonetheless, binding. This is so as the effect of a substantive
amendment by virtue of which a benefit granted earlier is retrospectively
withdrawn
The Deputy Commissioner Of Customs ... vs Stanley Pradeep Devanesan on 19 March, 2016
1 CC
Batala Improvement Trust,, Batala vs Assessee on 20 July, 2016
IN THE INCOME TAX APPELLATE