https://www.taxtmi.com/caselaws?id=183988 Section 32(KK) of the Pepsu Tenancy and Agricultural Lands Act, 1955 was construed in light of the amendment and validation legislation that expressly deemed section 7, inserting section 32(KK), to have come into force on 30 October 1956. The Supreme Court treated that deeming provision as controlling and read the words "this Act" in section 32(KK) as referring to the 1962 Amendment and Validation Act, not the principal Act. It rejected the argument for retrospective operation from 6 March 1955, as that would disregard the legislative mandate and unsettle the relationship between sections 32(KK) and 32(FF). The provision was therefore taken to operate from 30 October 1956. en-us Tue, 08 Oct 1968 00:00:00 +0530 Mon, 27 Jun 2016 15:24:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183988 Section 32(KK) of the Pepsu Tenancy and Agricultural Lands Act, 1955 was construed in light of the amendment and validation legislation that expressly deemed section 7, inserting section 32(KK), to have come into force on 30 October 1956. The Supreme Court treated that deeming provision as controlling and read the words "this Act" in section 32(KK) as referring to the 1962 Amendment and Validation Act, not the principal Act. It rejected the argument for retrospective operation from 6 March 1955, as that would disregard the legislative mandate and unsettle the relationship between sections 32(KK) and 32(FF). The provision was therefore taken to operate from 30 October 1956. Case-Laws Indian Laws Tue, 08 Oct 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183988