https://www.taxtmi.com/caselaws?id=165436 A clear fiscal amendment extending the revisional period to six years from 1 November 1971 was held to operate retrospectively and to cover assessments already completed under the earlier four-year limit. The operative date and express wording showed legislative intent to revive the power to reopen concluded assessments, and the Court declined to read down the provision to exclude time-barred matters. The result was that completed assessments could validly be revised despite having become final before the amendment, because clear retrospectivity in an amending tax provision extends to concluded matters when that is the plain meaning. en-us Wed, 28 Aug 1996 00:00:00 +0530 Tue, 08 Jul 2014 15:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165436 A clear fiscal amendment extending the revisional period to six years from 1 November 1971 was held to operate retrospectively and to cover assessments already completed under the earlier four-year limit. The operative date and express wording showed legislative intent to revive the power to reopen concluded assessments, and the Court declined to read down the provision to exclude time-barred matters. The result was that completed assessments could validly be revised despite having become final before the amendment, because clear retrospectivity in an amending tax provision extends to concluded matters when that is the plain meaning. Case-Laws VAT and Sales Tax Wed, 28 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165436