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    <title>1984 (4) TMI 312 - Supreme Court</title>
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    <description>Retrospective amendment of emergency concession rules cannot lawfully withdraw seniority, increments or pension-related service benefits already accrued to ex-emergency commissioned officers. Although rule-making under Article 309 may operate retrospectively, that power is limited by constitutional guarantees and cannot be used to destroy vested service rights or validate an arbitrary deprivation of benefits earned under the existing regime. The text emphasises that a law cannot artificially recreate a past state of affairs to extinguish present rights. On that basis, the retrospective amendments are stated to be invalid insofar as they prejudiced those who had already earned the military service concession, and seniority was to be reconsidered by counting such service.</description>
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    <pubDate>Thu, 26 Apr 1984 00:00:00 +0530</pubDate>
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      <title>1984 (4) TMI 312 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=169962</link>
      <description>Retrospective amendment of emergency concession rules cannot lawfully withdraw seniority, increments or pension-related service benefits already accrued to ex-emergency commissioned officers. Although rule-making under Article 309 may operate retrospectively, that power is limited by constitutional guarantees and cannot be used to destroy vested service rights or validate an arbitrary deprivation of benefits earned under the existing regime. The text emphasises that a law cannot artificially recreate a past state of affairs to extinguish present rights. On that basis, the retrospective amendments are stated to be invalid insofar as they prejudiced those who had already earned the military service concession, and seniority was to be reconsidered by counting such service.</description>
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      <pubDate>Thu, 26 Apr 1984 00:00:00 +0530</pubDate>
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