https://www.taxtmi.com/caselaws?id=144122 An amendment to section 18 of the East Punjab General Sales Tax Act, 1948 was construed as prospective only because it contained no clear indication of retrospective operation. Although the amendment permitted assessment of a dissolved firm and made partners jointly and severally liable, it could not validate assessment proceedings initiated after dissolution for an earlier period. The court treated the duty to notify discontinuance or dissolution under section 16 as administrative and not as creating retrospective tax liability. The governing principle was that, absent express legislative intent, an amendment imposing post-dissolution assessment liability does not operate retrospectively. en-us Fri, 29 Apr 1966 00:00:00 +0530 Fri, 19 Apr 2013 18:00:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144122 An amendment to section 18 of the East Punjab General Sales Tax Act, 1948 was construed as prospective only because it contained no clear indication of retrospective operation. Although the amendment permitted assessment of a dissolved firm and made partners jointly and severally liable, it could not validate assessment proceedings initiated after dissolution for an earlier period. The court treated the duty to notify discontinuance or dissolution under section 16 as administrative and not as creating retrospective tax liability. The governing principle was that, absent express legislative intent, an amendment imposing post-dissolution assessment liability does not operate retrospectively. Case-Laws VAT and Sales Tax Fri, 29 Apr 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144122