TMI Blog2010 (9) TMI 995X X X X Extracts X X X X X X X X Extracts X X X X ..... the period prior to issuance - C.W.P. No. 12821 of 2010 - - - Dated:- 14-9-2010 - ADARSH KUMAR GOEL AND AJAY KUMAR MITTAL, JJ. For the Appellant : Sandeep Goyal For the Respondents : Gagandeep Singh Wasu, Additional Advocate General, Haryana, The judgment of the court was delivered by ADARSH KUMAR GOEL J.- This petition seeks quashing of notification dated June 8, 2010, annexure P1, to the extent that it is made operative from October 1, 2009 and not from the date of its issuance. 2. The case of the petitioners is that they are running brick kilns and have opted for the system of payment in lump sum tax based on the production capacity as per the provisions of the Haryana Value Added Tax Rules, 2003. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 8. Before considering the said question, it will be proper to notice the relevant provision which has been relied upon, i.e., section 60(1) of the Act: The State Government may subject to the provisions of subsection (3) and subject to the condition of previous publication by uploading on the website www.haryanatax.com under the head 'legal notices', make rules by notification in the official Gazette for carrying out the purposes of this Act and may give them prospective or retrospective effect. 9. Even though power of Legislature under article 245 of the Constitution is plenary which also includes power to make law with retrospective effect and even subordinate legislation can be allowed to be made retrospectively, sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e effect cannot be doubted. Any retrospective amendment to be valid must, however, be reasonable and not arbitrary and must not be violative of any of the fundamental rights guaranteed under the Constitution. The mere fact that any statutory provision has been amended with retrospective effect does not by itself make the amendment unreasonable. Unreasonableness or arbitrariness of any such amendment with retrospective effect has necessarily to be judged on the merits of the amendment in the light of the facts and circumstances under which such amendment is made. In considering the question as to whether the legislative power to amend a provision with retrospective operation has been reasonably exercised or not, it becomes relevant to enquir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erates retrospectively. 12. Applying the above principles, it is seen that by the impugned notification the rates of tax have been revised which has been given effect for a period of nine months prior to the date of notification. In reply, there is no justification as to what was the relevance of the earlier date for fixing higher rate of tax. Conferment of exercise of power of giving retrospective effect in a subordinate legislation can be justified only if it is reasonable. Retrospective legislation may be justified if a provision is clarificatory or provision is for validating an earlier levy which may have been struck down or for any such purpose which may be permissible. In absence thereof, mere fact that there is legislative compet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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