Effect of omission of section 19(2)(v), the proviso and 19 (5) ...

Court Recognizes Retrospective Amendment of Section 19 as Curative, Rectifying Past Legislative Issues from 2015 Onward.

April 27, 2022

Case Laws VAT and Sales Tax HC

Effect of omission of section 19(2)(v), the proviso and 19 (5) (c) - Scope of the Budget Speech - statement of objects and reasons - As already seen, the original provision along with the proviso was omitted and a new provision was substituted. The word “retrospective” would mean “to look back” or “to go back in time”. A curative provision is held to be effective from a date prior to which it was enacted and so, will have a retrospective effect. - the amendment to Section 19 (2) brought about in the year 2015 is held to be curative in nature. - HC

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Effect of omission of section 19(2)(v), the proviso and 19 (5) ...

Court Recognizes Retrospective Amendment of Section 19 as Curative, Rectifying Past Legislative Issues from 2015 Onward.

April 27, 2022

Case Laws VAT and Sales Tax HC

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