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    <title>2013 (2) TMI 834 - Supreme Court</title>
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    <description>A substituted service-rule penalty provision operates prospectively unless the amendment clearly indicates retrospective effect, especially where retrospective application would impair rights or create a new penal consequence. Because the charge-sheet was issued before the amendment of Rule 9, the governing regime at the start of proceedings was the unamended rule. The amended rule bifurcated the earlier reduction/reversion penalty into distinct forms, and the punishment imposed was authorised by that amended structure. It was therefore not invalid as a forbidden double penalty. The appellate challenge succeeded, the High Court&#039;s interference was set aside, and the disciplinary punishment was restored.</description>
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    <pubDate>Tue, 19 Feb 2013 00:00:00 +0530</pubDate>
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      <title>2013 (2) TMI 834 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=196651</link>
      <description>A substituted service-rule penalty provision operates prospectively unless the amendment clearly indicates retrospective effect, especially where retrospective application would impair rights or create a new penal consequence. Because the charge-sheet was issued before the amendment of Rule 9, the governing regime at the start of proceedings was the unamended rule. The amended rule bifurcated the earlier reduction/reversion penalty into distinct forms, and the punishment imposed was authorised by that amended structure. It was therefore not invalid as a forbidden double penalty. The appellate challenge succeeded, the High Court&#039;s interference was set aside, and the disciplinary punishment was restored.</description>
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      <pubDate>Tue, 19 Feb 2013 00:00:00 +0530</pubDate>
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