2015 (8) TMI 1059

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..... proceedings and by impugned judgment, single Judge allowed petition – Held that:- Admittedly, section 22(4) was incorporated in statute only with effect from April 1, 1999 which is long after relevant assessment years and even after resignation of respondent from service of society – Provision in of section 22(4), in absence of any thing indicating that same is retrospective, can also be prospecti .....

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..... eafter, revenue recovery proceedings were initiated against the respondent for recovery of ₹ 80,07,077 towards the sales tax dues of the society for the assessment years 1981-82 to 1991-92. The writ petition was filed by the respondent, challenging the recovery proceedings initiated against him. By the impugned judgment, learned single Judge allowed the writ petition and this judgment is now .....

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..... evant assessment years and even after the resignation of the respondent from the service of the society. A provision in the nature of section 22(4), in the absence of any thing indicating that the same is retrospective, can also be prospective. If that be so, this provision may not have any impact in so far as the assessment years in question, viz., 1981-82 to 1991-92 are concerned. For that sole .....

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