Repeal and retrospective nullity: specified finance provision treated as never enacted, retroactively altering legal effect. The provision in the Finance Act, 2004 is declared repealed and is deemed never to have been enacted, producing retrospective nullity and eliminating the legislative force and legal consequences of that specific section as if it had never formed part of the statute.
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.
Repeal and retrospective nullity: specified finance provision treated as never enacted, retroactively altering legal effect.
The provision in the Finance Act, 2004 is declared repealed and is deemed never to have been enacted, producing retrospective nullity and eliminating the legislative force and legal consequences of that specific section as if it had never formed part of the statute.
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