https://www.taxtmi.com/caselaws?id=166415 Before the 23.04.1987 amendment to Condition 6 of Form C licence, theatre owners were not required to obtain prior approval from the licensing authority to reduce admission rates, because the regulatory scheme and administrative practice treated only increases as needing permission. The 1987 substitution of "increase" with "alteration" enlarged the licence condition, but the amendment was prospective only, as no retrospective operation was expressed or necessarily implied. It therefore could not be used to sustain reassessment for earlier assessment years. On that basis, the reassessment orders and consequential demand notices were set aside. en-us Tue, 23 Feb 2010 00:00:00 +0530 Wed, 15 Oct 2014 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166415 Before the 23.04.1987 amendment to Condition 6 of Form C licence, theatre owners were not required to obtain prior approval from the licensing authority to reduce admission rates, because the regulatory scheme and administrative practice treated only increases as needing permission. The 1987 substitution of "increase" with "alteration" enlarged the licence condition, but the amendment was prospective only, as no retrospective operation was expressed or necessarily implied. It therefore could not be used to sustain reassessment for earlier assessment years. On that basis, the reassessment orders and consequential demand notices were set aside. Case-Laws VAT and Sales Tax Tue, 23 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166415