https://www.taxtmi.com/caselaws?id=6753 The court ruled in Writ Appeal No. 139 and Writ Appeal No. 140 that actions taken by State officers designated as Tax Recovery Officers between April 1, 1962, and August 14, 1963, based on a retrospective notification were invalid. The court emphasized that retrospective powers must be expressly authorized by the legislature, which was lacking in this case. As a result, the State Government lacked the authority to retroactively designate State officers as Tax Recovery Officers, leading to the dismissal of the writ appeals without costs. en-us Fri, 18 Jun 1965 00:00:00 +0530 Mon, 02 Feb 2009 09:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6753 The court ruled in Writ Appeal No. 139 and Writ Appeal No. 140 that actions taken by State officers designated as Tax Recovery Officers between April 1, 1962, and August 14, 1963, based on a retrospective notification were invalid. The court emphasized that retrospective powers must be expressly authorized by the legislature, which was lacking in this case. As a result, the State Government lacked the authority to retroactively designate State officers as Tax Recovery Officers, leading to the dismissal of the writ appeals without costs. Case-Laws Income Tax Fri, 18 Jun 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6753