https://www.taxtmi.com/caselaws?id=171785 Section 24B of the Indian Income-tax Act, 1922 created a new enforceable tax charge and was construed as prospective only because taxing provisions must impose liability in clear language and retrospectivity cannot be inferred from ambiguous words. The opening phrase "Where a person dies" was read as pointing to future deaths, and the surrounding amendment did not clearly extend the provision to estates of persons who had already died before the amendment. The provision was therefore held not to apply to a death occurring before 11 September 1933, and the reference was answered against the revenue. en-us Wed, 22 Aug 1934 00:00:00 +0530 Sat, 01 Aug 2015 15:43:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171785 Section 24B of the Indian Income-tax Act, 1922 created a new enforceable tax charge and was construed as prospective only because taxing provisions must impose liability in clear language and retrospectivity cannot be inferred from ambiguous words. The opening phrase "Where a person dies" was read as pointing to future deaths, and the surrounding amendment did not clearly extend the provision to estates of persons who had already died before the amendment. The provision was therefore held not to apply to a death occurring before 11 September 1933, and the reference was answered against the revenue. Case-Laws Income Tax Wed, 22 Aug 1934 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171785