9911796707
TMI Blog2015 (10) TMI 722X X X X Extracts X X X X X X X X Extracts X X X X ..... ively. A stipulation to that effect is usually contained in the amendment itself. The Tribunal in the impugned order dated 14.08.2015 has refused to go into that question and has simply relied on its own previous decision. It has not taken into consideration at all the Division Bench decision of this Court in the case of Ganesh Yadav(2015 (7) TMI 304 - ALLAHABAD HIGH COURT) - Thus, in conclusion, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner and Shri B.K. Singh Raghuvanshi, learned counsel for the Union of India. The petitioner has filed this writ petition being aggrieved by two orders passed by the Tribunals; one of the order is dated 31.03.2015 and the other order is dated 14.08.2015. In so far as the order dated 31.03.2015 is concerned, the petitioner contends that the authority concerned was not allowing the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Writ Petition No. 300 of 2015 decided on 01.04.2015. Since the dispute raised therein are the same and are not denied by the respondents, the respondents will now give a fresh hearing to the petitioner in pursuance of the order dated 01.04.2015 and show proper compliance of the same. Insofar as the second order dated 14.08.2015 is concerned, by which the application filed under Section 35- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pply that would be those where the appeals or, as the case may be, stay applications were pending before the appellate authority prior to the commencement of Finance (No.2) Act, 2014. It is well settled law that when an amendment is made the intendment of the legislature is to make an amendment prospectively unless it is specifically to be applied retrospectively. In this case the amendment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he order may be placed before the authority concerned within next ten days. Thus, in conclusion, the commissioner will reconsider his decision dated 31.03.2015 in the light of the decision of this Court in the case of the petitioner as decided in Writ Petition No.300 of 2015 passed on 01.04.2015 and the second order dated 14.08.2015 will be reconsidered in the light of the case of Ganesh Yadav( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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