Effective date calculation moved to end of financial year for orders in appeal or revision, changing when obligations arise. The amendment changes the temporal benchmark in sub section (7) of section 35 so that time is to be reckoned from the end of the financial year in which an order was passed in the first appeal or revision, or in which the order sought to be amended was passed, instead of from the date of the respective orders.
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.
Effective date calculation moved to end of financial year for orders in appeal or revision, changing when obligations arise.
The amendment changes the temporal benchmark in sub section (7) of section 35 so that time is to be reckoned from the end of the financial year in which an order was passed in the first appeal or revision, or in which the order sought to be amended was passed, instead of from the date of the respective orders.
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