Commencement of finance legislation sets sections into effect from the start of the fiscal year, implementing budget proposals. The Finance (No. 2) Act, 2004 enacts measures to implement the Central Government's financial proposals for the fiscal year, received Presidential assent on the tenth of September, 2004, and provides that, unless otherwise stated, sections 2 to 65 are deemed to have come into force on the first day of April, 2004, thus fixing the retrospective commencement of the Act's principal operative provisions.
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.
Commencement of finance legislation sets sections into effect from the start of the fiscal year, implementing budget proposals.
The Finance (No. 2) Act, 2004 enacts measures to implement the Central Government's financial proposals for the fiscal year, received Presidential assent on the tenth of September, 2004, and provides that, unless otherwise stated, sections 2 to 65 are deemed to have come into force on the first day of April, 2004, thus fixing the retrospective commencement of the Act's principal operative provisions.
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