| Citation(s) |
|---|
| 1988 SLG 373 1988 SLD 373 (1988) 57 TAX 6 |
Supreme Court of India
Civil Appeal No. 1725 of 1977, decision dated: 12-3-1986. On appeal from the judgment and order dated 1-12-1976, of the Kerala High Court in O.P. No. 1740 of 1976
. E. S. VENKATARAMIAH AND M. P. THAKKAR, JJ
P. Govindan Nair, Senior Advocate with Mrs. A. K. Verma, S. Sukumaran and D. N. Misra, Advocates, for the Appellants. T. S. Krishnamurthy Iyer, Senior Advocate with Karunakara Nambiar and V. L Francis, Advocates, for the
Respondents.
Civil Appeal No. 1725 of 1977, decision dated: 12-3-1986. On appeal from the judgment and order dated 1-12-1976, of the Kerala High Court in O.P. No. 1740 of 1976
. E. S. VENKATARAMIAH AND M. P. THAKKAR, JJ
P. Govindan Nair, Senior Advocate with Mrs. A. K. Verma, S. Sukumaran and D. N. Misra, Advocates, for the Appellants. T. S. Krishnamurthy Iyer, Senior Advocate with Karunakara Nambiar and V. L Francis, Advocates, for the
Respondents.
BAKUL CASHEW CO. AND OTHERS
VS
SALES TAX OFFICER, QUILON, AND ANOTHER
Law:
Section:
Interpretation of statute-Subordinate legislation-Retrospective legislation No power unless expressly so authorised. Promissory estoppel-Allegations necessary to establish-Mere vague expressions not sufficient-Representation should be clear and unambiguous Exemption-Power of Government to grant exemption---Cannot be exercised retrospectively unless Government specifically empowered- Exemption granted retrospectively when Government had no such power--Whether can be cancelled by Government-Held yes--Parliament can delegate its legislative power within the recognized limits. Where any rule or regulation is made by any persons or authority to whom such powers have been delegated by the legislature, it may or may not be possible to make the same so as to give retrospective operation. It will depend on the language employed in the statutory provision which may in express terms or by necessary implication empower the authority concerned to make a rule or regulation with retrospective effect. But where no such language is to be found, it has been held by the courts that the person or authority exercising subordinate legislative functions cannot make a rule, regulation or bye-law which can operate with retrospective effect(see Subba Rao). In Dr. Indramani Pyarelal Gupta v. W.R. Natu [1963] 1 SCR 721-the majority not having expressed any different opinion on the point ; Modi Food Products Ltd. v. Commissioner of Sales Tax [1955] 6 STC 287(All); AIR 1956 All 35; India Sugars Refineries Ltd. v. State of Mysore, AIR 1960 Mys 326 and General S. Shivdev Singh v. State of the Punjab [1959] PLR 514 [FB]. In the instant case, on the date on which the notification was issued, the Kerala Government had no such power under Section 10 of the Act as it stood then to issue a notification granted exemption with retrospective effect. Such power was actually conferred on it later on by the Kerala Legislature only by way of amendment in 1980 by the Kerala Act 19 of 1980. The authority which can issue a notification may cancel it also. Section 10(3) of the Act confers such power of cancellation expressly. The State Government did so and cancelled the earlier notification as there was a…
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