21 NATIONAL AGRICULTURAL COOPERATIVE MARKETING FEDERATION OF INDIA LTD. AND ANOTHER v. UNION OF INDIA AND OTHERS

Income Tax Officer vs. Vikram Sujitkumar Bhatia

Bench: HON'BLE MR. JUSTICE M.R. SHAH

…to protect from the effect of a repeal, a privilege which did not amount to accrued right. (p. 392) XXXXXXXX 18. In a recent decision of this Court in National Agricultural Coop. Marketing Federation of India Ltd. v. Union of India [(2003) 5 SCC 23] it has been held that there is no fixed formula for the expression of legislative intent to give retrospectivity to an enactment. Every legislation whether prospective or retrospective has to be subjected to the question of legislative competence. The retrospectivity is liable to be decided on a few touchstones such as: (i) the…

Sarvodaya Education Trust vs. The Union of India

Bench: The Hon'Ble Mr. Justice Ashok B. Hinchigeri

…easonableness has to be examined by the higher judiciary. Drawing support from the Apex Court’s judgment in the case of 21 NATIONAL AGRICULTURAL COOPERATIVE MARKETING FEDERATION OF INDIA LTD. AND ANOTHER v. UNION OF INDIA AND OTHERS reported in (2003) 5 SCC 23, he would contend that the excessive harshness or unreasonableness would be a valid ground to strike down a retrospective legislation. He submits that if the retrospectivity is harsh, it runs the risk of being struck down as unconstitutional. 7. He submits that without ascertaining whether there are atleast 10 employees in the establishm…

Commissioner of Income Tax vs. Agricultural Market Committee

The appeal is dismissed

Bench: V.V.S.RAO,RAMESH RANGANATHAN

…re pending investigation on 22-5-1993 and in which the challan had not till then been filed in court.” 25. Hon’ble the Supreme Court again in case of National Agricultural Cooperative Marketing Federation of India Vs. Union of India & 15 others [(2003) 5 SCC 23] has held in paragraphs 15 & 16 as under:- “15. The Legislative power either to introduce enactments for the first time or to amend the enacted law with retrospective effect, is not only subject to the question of competence but is also subject to several judicially recognized limitations with some of which we are at…