https://www.taxtmi.com/caselaws?id=6738 A removal-of-difficulty order under section 6 of the Taxation Laws (Extension to Merged States and Amendment) Act, 1949 is valid where it addresses a real impediment in applying the extended tax provisions and does not effect a substantive change in the parent Act's policy. The 1962 amendment order was treated as adjusting the working of the depreciation scheme for cases involving earlier exemption under merged-state laws or agreements, rather than as unauthorised delegated legislation. Its retrospective Explanation, operating only on pending proceedings and not closed assessments, was also regarded as a reasonable classification and therefore not contrary to article 14. en-us Mon, 04 Apr 1966 00:00:00 +0530 Sun, 01 Feb 2009 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6738 A removal-of-difficulty order under section 6 of the Taxation Laws (Extension to Merged States and Amendment) Act, 1949 is valid where it addresses a real impediment in applying the extended tax provisions and does not effect a substantive change in the parent Act's policy. The 1962 amendment order was treated as adjusting the working of the depreciation scheme for cases involving earlier exemption under merged-state laws or agreements, rather than as unauthorised delegated legislation. Its retrospective Explanation, operating only on pending proceedings and not closed assessments, was also regarded as a reasonable classification and therefore not contrary to article 14. Case-Laws Income Tax Mon, 04 Apr 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6738