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2010 (9) TMI 991 - HC - VAT and Sales TaxEnhancement in lump sum rate of tax retrospectively - The learned counsel for the petitioner points out that there is no provision authorizing fixation of enhanced rate from a retrospective date, in absence of which the impugned notification to the extent of retrospectivity, is liable to be quashed and the petitioner is liable to pay tax at the old rate for the said period - Held that: - matter is covered by the judgement in the case of Ranbir Singh Ram Gopal Versus State of Haryana and another [1996 (12) TMI 382 - PUNJAB AND HARYANA HIGH COURT], where it was held that the amendment made in rule 39A of the Rules cannot be given retrospective effect. None of the provisions contained in the Act including section 64 read with section 26 empowers the State Government to frame or amend the Rules with retrospective effect. In the absence of such provision, the State Government which acts as a delegate of the Legislature cannot enact a rule with retrospective effect nor can it amend the existing Rules with retrospective effect - petition allowed.
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