Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2011 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (3) TMI 1537 - HC - VAT and Sales TaxCan a subordinate legislation be retrospective in operation, when the parent legislation, whereunder such a legislation stands made, is prospective in nature? Held that:- The notification, dated January 3, 2003, which mentions to have come into force on May 1, 2001, must be treated, and ought to have been treated, to have come into force on the date of its issue, i.e., with effect from January 3, 2003 and cannot be, and could not have been, treated to have come into force retrospectively with effect from May 1, 2001. With this fundamental issue of law being clear, it necessarily follows, as a logical conclusion, that the appellant had rightly enjoyed the benefit of the notification for the assessment year 2004-05 and the benefit, if any, which he had received, or had availed of, during the period, when the notification was not in force, (and cannot, now, be legally construed to have been in force), the remedy of the State lies in recovering the same in accordance with law provided the State's right, if any, in this regard, does not, otherwise, stand extinguished by law. Appeal allowed.
|