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        F. Acts / Amendment Acts

        Section 45 - Certain Amendments Made In Act 52 Of 1963 by Act 17 of 1966 to be Given Retrospective Effect

        Finance (No. 2) Act, 1967
        Chapter VI
        MISCELLANEOUS

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        Retrospective effect: Unit Trust Act amendments treated as effective from an earlier fiscal commencement, overriding contrary laws. Amendments to section 32 of the Unit Trust of India Act effected by the 1966 Amendment are deemed to have been made with effect from 1 April 1964, notwithstanding anything in any law then in force or any notification issued thereunder, thereby validating the retrospective commencement of those amendments.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Retrospective effect: Unit Trust Act amendments treated as effective from an earlier fiscal commencement, overriding contrary laws.

                                Amendments to section 32 of the Unit Trust of India Act effected by the 1966 Amendment are deemed to have been made with effect from 1 April 1964, notwithstanding anything in any law then in force or any notification issued thereunder, thereby validating the retrospective commencement of those amendments.


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