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1964 (9) TMI 9 - SUPREME COURTScope of the retrospective operation of the U.P. Agricultural Income-tax (Amendment) Act, 1956 (U.P. Act No. XIV of 1956) questioned Held that:- Here we are dealing with an Act whose constitutionality is not questioned. It has expressly conferred power on the appropriate authority to review its previous order if an application was filed within the time prescribed. When once that power of review was exercised, the proceedings were re-opened. In this view, no question of the application of an amending Act to a barred claim would arise. Appeal dismissed.
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