Hitendra Vishnu Thakur v. State of Maharashtra

4 SCC 602Reported decision1994#5053 most cited

What is Hitendra Vishnu Thakur v. State of Maharashtra authority for?

An amending legislation's scope and retrospectivity are discussed, holding that vested rights exist in substantive law, but not in procedural law. Laws concerning forum and limitation are procedural, while the right of appeal is substantive.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2011 to 2022.

Also referred to as

Hitendra Vishnu Thakur · amending legislation · retrospectivity · vested rights · substantive law · procedural law · forum · limitation · right of appeal

Judgments citing Hitendra Vishnu Thakur v. State of Maharashtra

Prestige Garden Constructions Private Limited vs. Union of India

WP/54017/2014HC Karnataka07 Oct 2015

Bench: The Hon'Ble Mrs.Justice B.V.Nagarathna

Section 105Section 35F

…nd on Jurisprudence - Twelfth Edition) 22. Two decisions of the Hon'ble Supreme Court distinguishing between substantive law and procedural law could be referred to herein. a) In the case of Hitendra Vishnu Thakur vs. State of Maharashtra [(1994)4 SCC 602] (Hitendra Vishnu Thakur), the Hon’ble Supreme Court in the context of substantive and procedural law has laid down the ambit and scope of an amending Act and its retrospective operation in the following terms: “(i) A statute which affects substantive rights is presumed to be prospective in operation unless made retrospective, either exp…

M/S Hewlett Packard India Sales Pvt.Ltd vs. Union of India

WP/21492/2015HC Karnataka07 Oct 2015

Bench: The Hon'Ble Mrs.Justice B.V.Nagarathna

Section 105Section 35F

…nd on Jurisprudence - Twelfth Edition) 22. Two decisions of the Hon'ble Supreme Court distinguishing between substantive law and procedural law could be referred to herein. a) In the case of Hitendra Vishnu Thakur vs. State of Maharashtra [(1994)4 SCC 602] (Hitendra Vishnu Thakur), the Hon’ble Supreme Court in the context of substantive and procedural law has laid down the ambit and scope of an amending Act and its retrospective operation in the following terms: “(i) A statute which affects substantive rights is presumed to be prospective in operation unless made retrospective, either exp…

Commissioner of Income Tax vs. Agricultural Market Committee

The appeal is dismissed

ITTA/215/2011HC Telangana27 Jun 2011

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

Section 100Section 158(3)

…1 2025:CGHC:45773 AFR HIGH COURT OF CHHATTISGARH AT BILASPUR SA No. 215 of 2011 Judgment Reserved on : 26.06.2025 Judgment Delivered on : 09.09.2025 1. Utkarsh Ottalwar S/o Shri V.C. Ottalwar, Aged about 40 years, Resident of Tilak Nagar, Bilaspur, District- Bilaspur, Chhattisgarh. 2. Smt. Vijaya Ottalwar (Deleted) Through Lrs as Per Honble Court Order Dated 03-03-2021. 2(a) Vaibhav Ottalwar S/o Late V.C. Ottalwar, Aged about 45 years, R/o Appolo Hospital Campus, Lingiadih, Raj Kishor Nagar, Bilaspur, Distt. Bilaspur (Chhattisgarh)…