| COURT: | Supreme Court |
| CORAM: | A.K. Sikri J., Rohinton Fali Nariman J. |
| SECTION(S): | 26(4) of Kar Agr I. T. Act |
| GENRE: | Domestic Tax |
| CATCH WORDS: | Retrospective amendment |
| COUNSEL: | - |
| DATE: | March 17, 2015 (Date of pronouncement) |
| DATE: | March 26, 2015 (Date of publication) |
| AY: | - |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| While an amendment to overrule a judgement is not valid, it is permissible to retrospectively alter the character of the levy so as to save it from illegality | |
In exercising legislative power, the legislature by mere declaration, without anything more, cannot directly overrule, revise or override a judicial decision. It can render judicial decision ineffective by enacting valid law on the topic within its legislative field fundamentally altering or changing its character retrospectively
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