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2020 (1) TMI 134

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..... th retrospective effect from 01.06.2011 - HELD THAT:- There is no legal impediment for respondent No.1 CBDT to consider/reconsider the application dated 30.11.2018 to extend the benefit of the Notification dated 09.04.2019 retrospectively with effect from 01.06.2011 since the nature of the petitioner Board remains the same even for the earlier years. Hence, respondent No.1 is directed to re .....

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..... ace Acquisition Act for short) with a view to acquire the Mysore Palace, including the buildings, temples and other places of religious worship, the Royal treasure including the royal Throne, Royal Crown, Howdah, Royal wears and Ornaments and all other pieces of Art, Regalia, Paintings, Sculptures from the erstwhile king of Mysore. The petitioner is governed by a Board of Trustees whose Chairman .....

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..... he powers conferred by Section 10(46) of the Act, notifying the petitioner Board, constituted by the Government of Karnataka, in respect of filing specified income arising to that Board namely, a) income from Palace or proceeds of any property vested in the Board; b) all fees and charges levied by the Board under the Mysore Palace (Acquisition and Transfer) Act, 1998 and forming part of the Boar .....

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..... e petitioner dated 30.11.2018 at Annexure J and extend the benefit of the Notification issued under Section 10(46) of Act retrospectively with effect from 01.06.2011. 4. Learned counsel for the revenue would submit that respondent No.1 on considering the request of the petitioner Board has issued the Notification prospectively. As such, further consideration/reconsideration of the app .....

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