Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismi...
Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereaft...
Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to reviv...
Retrospective abolition of the Transport and Marketing Assistance scheme by Notification dated 25.03.2022 is legally impermissible because the statutory power to amend or withdraw a scheme does not authorize retrospective removal of accrued or vested rights; earlier judicial interpretation of the statutory amendment power supports this principle. The impugned retrospective notification is quashed and will operate prospectively from its date of issue. Administrations must process and admit pending and barred claims arising before the notification and extend all benefits accrued up to the notification date; payments are to be made within twelve weeks of receipt of the order copy.
Retrospective abolition of the Transport and Marketing Assistance scheme by Notification dated 25.03.2022 is legally impermissible because the statutory power to amend or withdraw a scheme does not authorize retrospective removal of accrued or vested rights; earlier judicial interpretation of the statutory amendment power supports this principle. The impugned retrospective notification is quashed and will operate prospectively from its date of issue. Administrations must process and admit pending and barred claims arising before the notification and extend all benefits accrued up to the notification date; payments are to be made within twelve weeks of receipt of the order copy.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
