https://www.taxtmi.com/caselaws?id=161496 A tax-rate notification, as delegated legislation, could not be applied retrospectively to enhance the assessee's liability for the 1990-91 assessment year because the parent statute did not expressly authorise retrospective operation. The reassessment under section 22 therefore exceeded the permissible scope, and the higher tax demand was invalid. Consequential interest on the differential demand for the period before the revised rate took effect was also unsustainable. The reassessment order and the appellate orders based on the retrospective application of the revised rate were set aside. en-us Mon, 19 Aug 2002 00:00:00 +0530 Thu, 30 Jan 2014 14:31:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161496 A tax-rate notification, as delegated legislation, could not be applied retrospectively to enhance the assessee's liability for the 1990-91 assessment year because the parent statute did not expressly authorise retrospective operation. The reassessment under section 22 therefore exceeded the permissible scope, and the higher tax demand was invalid. Consequential interest on the differential demand for the period before the revised rate took effect was also unsustainable. The reassessment order and the appellate orders based on the retrospective application of the revised rate were set aside. Case-Laws VAT and Sales Tax Mon, 19 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161496