https://www.taxtmi.com/caselaws?id=128056 A taxing statute that is not expressed to operate retrospectively cannot be applied to a completed period before its commencement, even if assessment and demand occur later. On that basis, surcharge under section 3(1) of the Kerala Surcharge on Taxes Act, 1957 could not be levied on turnover for 1956-57 because the Act came into force only on 1 September 1957. A notification issued under section 6 could not extend the levy to that earlier year, as a power to remove difficulties does not authorise creation of retrospective fiscal liability absent legislative sanction. en-us Tue, 06 Jan 1959 00:00:00 +0530 Tue, 26 Mar 2013 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128056 A taxing statute that is not expressed to operate retrospectively cannot be applied to a completed period before its commencement, even if assessment and demand occur later. On that basis, surcharge under section 3(1) of the Kerala Surcharge on Taxes Act, 1957 could not be levied on turnover for 1956-57 because the Act came into force only on 1 September 1957. A notification issued under section 6 could not extend the levy to that earlier year, as a power to remove difficulties does not authorise creation of retrospective fiscal liability absent legislative sanction. Case-Laws VAT and Sales Tax Tue, 06 Jan 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128056