2010 (2) TMI 959 - PUNJAB AND HARYANA HIGH COURT

Extract:
.......re. It has also been held that the Act is retrospective and it would operate w.e.f. 1.4.1988. Once the aforesaid position is clear then no question of law framed by the Revenue requires to be adjudicated. The order of the Tribunal is consistent with the view taken by the Hon ble Supreme Court. Accordingly the appeal fails and the same is dismissed.